Pengaruh Harga Transfer dan Leverage Terhadap Penghindaran Pajak Pada Sektor Pertambangan Yang Terdaftar di BEI Tahun 2017-2020

The purpose of this study was to determine the effect of transfer prices on tax avoidance, and to determine leverage on tax avoidance. The population of this study are mining companies for the Coal, Crude Oil and Natural Gas, Metals and Minerals and Soil and Excavated Stone sectors listed on the Indonesia Stock Exchange in 2017-2020 with a total of 47 companies with a sample of 8 companies with 4 years of observation. The data collection technique used in this research is documentation. The analytical technique used in this research is Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression, Partial Test, Simultaneous Test and Determinant Test (R²). Processing data using Microsoft Excel 2010 and SPSS (Statistical Package For Social Science) version 25. The results showed that the Leverage value was 0.018 < 0.05, it could be concluded that Leverage was accepted. This means that leverage has a positive effect on tax avoidance and transfer prices and leverage on tax avoidance simultaneously has no effect,