EFFECT OF TRANSFER PRICING AND EXECUTIVE CHARACTER ON TAX AVOIDANCE (STUDY ON COAL MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2020)

Abstract

This research is motivated by the differences in the results of previous studies on the effect of transfer pricing and executive character on tax avoidance. This makes the authors interested in conducting research again on the effect of transfer pricing and executive character on tax avoidance. This study aims to determine how much influence transfer pricing and executive character have on tax avoidance. The population in this study were all coal mining companies listed on the Indonesia Stock Exchange in 2017-2020, totaling 28 companies. The sample in this study were companies selected based on the purposive sampling method, namely the selection of samples according to certain criteria and obtained a sample of 22 companies. The data source of this research is secondary data, in the form of an annual report obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The statistical method used to test the hypothesis is multiple regression analysis and t-test. Based on the results of this study indicate that transfer pricing and executive character have no significant effect on tax avoidance.