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PENGARUH TRANSFER PRICING DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK

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ABSTRACT THE EFFECT OF TRANSFER PRICING AND LEVERAGE ON TAX AVOIDANCE Written by: Jouse Fernando HB NIM: 1732047 This study aims to examine the effect of transfer pricing and leverage on tax avoidance. The population in this study is the annual financial statements (financial statements) of manufacturing companies listed on the Indonesia Stock Exchange during 2017 - 2019, using purposive sampling technique, which determines several criteria in determining the sample, so that 65 companies are produced with 195 data being sampled. The data collected were processed with the formula in Microsoft Excel and then using SPSS 16. This study used descriptive statistical analysis, classical assumption test, correlation coefficient, determination coefficient, simple linear regression, multiple linear regression, and significance test (t and F tests). The results of this study indicate that transfer pricing as measured by the ratio of special relationship accounts receivable has no significant effect on tax avoidance, while leverage as measured by the debt to equity ratio has a significant effect on tax avoidance. Simultaneously, transfer pricing and leverage have a significant effect on tax avoidance. Keywords: Transfer Pricing, Leverage, Tax Avoidance