Track: Case Studies

Abstract

Taxes are contributions that come from the people in the form of money collected under the law without any direct compensation from the state. As a good citizen, one of them is that corporate taxpayers are required to pay taxes to the state. On the company side, tax payments will reduce profits for the company, this encourages companies to do tax avoidance. Tax avoidance is an attempt by a company to use the gray area or weaknesses contained in the legislation. The purpose of this research is to find out the effect of sales growth, corporate social responsibility disclosure and transfer pricing on tax avoidance in the mining sector listed on the Indonesia Stock Exchange in 2016-2020. The analytical method used is descriptive testing and panel data regression using Eviews software version 12. This sampling technique is purposive sampling and obtained 10 companies with an observation period of 5 (five) years. The results of the research conducted indicate that sales growth, corporate social responsibility and transfer pricing have a simultaneous effect on taxes in the mining sector listed on the Indonesia Stock Exchange in 2016-2020. Partially, transfer pricing has a positive effect on tax avoidance. While sales growth, the performance of corporate social responsibility has no effect on tax avoidance in the mining sector which is listed on the Indonesia Stock Exchange 2016-2020.