PENGARUH PERTUMBUHAN PENJUALAN, KARAKTER EKSEKUTIF DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

PENGHINDARAN PAJAK

Abstract

This study aims to analyze the effects of sales growth, executive character, and transfer pricing on tax avoidance. This research was conducted by analyzing the financial statements of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The sample selection method used in this study was purposive sampling, resulting in a sample of 15 companies. This study employs an associative research design with a quantitative approach, using secondary data in the form of financial statements from each company selected as the research sample. Panel data regression was employed as the research methodology. The data analysis was conducted using Microsoft Excel and EViews 13. The results indicate that the best model is the Random Effect Model (REM). The findings of this study show that: (1) sales growth, executive character, and transfer pricing simultaneously affect tax avoidance, indicating that the hypothesis is accepted; (2) sales growth does not have a partial effect on tax avoidance, indicating that the hypothesis is rejected; (3) executive character has a partial effect on tax avoidance, indicating that the hypothesis is accepted; and (4) transfer pricing does not have a partial effect on tax avoidance, indicating that the hypothesis is rejected.

Keywords: Sales Growth, Executive Characteristics, Transfer Pricing, Tax Avoidance.