Pengaruh Sales Growth, Transfer Pricing dan Thin Capitalization terhadap Tax Avoidance

Abstract

This study aims to empirically examine the effect of sales growth, transfer pricing and thin capitalization on tax avoidance. Sample selection using purposive sampling technique in multinational companies. The analysis used is descriptive statistical method with model test techniques (Chow, Hausmann and Lagrange Multiplier tests), classical assumption test and panel data regression test. The results of this study indicate that sales growth has a negative effect on tax avoidance, while thin capitalization and transfer pricing have no effect on tax avoidance.