Pengaruh Ukuran Perusahaan Dan Transfer Pricing Terhadap Tax Avoidance

This research is a quantitative research with descriptive method, the data used is secondary data in the form of financial statements containing number and then testing and describing or providing an overview of these result. This research aims to analyze and obtain empirical evidence of the influence of firm size and transfer pricing on tax avoidance on mining sector companies listed on the Indonesia Stock Exchange in 2016-2019. The population used in this study is mining sector which are listed on the Indonesia Stock Exchange in 2016-2019, totaling 47 companies. The sample selection in this study used a purposive sampling technique. Samples obtainde were 15 companies with the research year for 4 years, the total research data obtainde was 60. The data analysis technique used was multiple regression using Eviews version 10.0 software. The test result show that firm size variable has no influence on the tax avoidance. Transfer pricing variable have an influence on the tax avoidance. Simultaneously firm size and transfer pricing have a joint influence on tax avoidance on mining sector companies listed on the Indonesia Stock Exchange in 2016-2019