Sales growth, leverage, tunnelling incentives, and firm size on tax avoidance moderated by transfer pricing
DOI:
https://doi.org/10.33021/jaaf.v9i2.6316Keywords:
sales growth, leverage, company size, tunnelling incentive, transfer pricing, tax avoidanceAbstract
The objective of this research is to analyse the influence of sales growth, leverage, company size, tunnelling incentives, which are moderated by transfer pricing. For this reason, this research uses food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. Using techniques purposive sampling, there were 12 companies that met the criteria. The research model used is multiple linear regression analysis, the results of this research produce result in the form of the Sales Growth variable having no significant effect on tax avoidance. Apart from that, leverage, company size, tunnelling incentives have a positive effect on tax avoidance. Transfer pricing has been proven to strengthen sales growth against tax avoidance while leverage weakens the relationship between transfer pricing and tax avoidance. Thus, management should reduce tax avoidance risk by tightening control over leverage, firm size complexity, tunnelling incentives, and transfer pricing through stronger internal controls, transparent reporting, and stricter compliance with tax regulations.
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