Pengaruh Sales Growth, Transfer Pricing dan Thin Capitalization Terhadap Tax Avoidance dengan Pemanfaatan Tax Havens Country Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Multinasional Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020)

This study aims to examine the effect of sales growth, transfer pricing, and thin capitalization on tax avoidance by using tax havens country as moderating variable. This study uses a sample of multinational companies on the Indonesia Stock Exchange during the 2017-2020 period as many as 35 companies. Data collection techniques using purposive sampling method and the analysis used a statistical descriptive method with the Moderated Regression Analyze (MRA), simultaneous significance test (F test) and the coefficient of determination with a significance level of 0.05 using the SPSS version 25 program. The results of this study indicate that sales growth and thin capitalization has no effect on tax avoidance, while transfer pricing has a negative and significant effect on tax avoidance. Utilization of tax havens countries weakens the effect of sales growth and thin capitalization on tax avoidance, while utilization of tax havens countries strengthens the positive effect of transfer pricing on tax avoidance. Simultaneously, the variables of sales growth, transfer pricing, thin capitalization and the use of tax havens countries together have a positive effect on tax avoidance.