THE EFFECT OF TRANSFER PRICING, POLITICAL CONNECTION AND FINANCIAL DISTRESS ON TAX AVOIDANCE (EMPIRICAL STUDY OF PRIMARY CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018-2021 PERIOD)

Abstract

This study aims to determine the effect of Transfer Pricing, Political Connection, and Financial Distress on Tax Avoidance in Primary Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This type of research is quantitative research. The source of research data used is secondary data. The population is 87 companies, using purposive sampling method. From this method, the research sample amounted to 25 companie that matched the crteria of the reserch sample. The analysis using multiple linear regression analysis method with the help of SPSS Version 26. The results of this study show that primary consumer goods companies listed on the Indonesia Stock Exchange for the 2018-2021 period partially transfer pricing and financial distress has a negative effect on tax avoidance, and political connection has a positive effect on tax avoidance.