Tax Avoidance of Coal Mining Companies In Indonesia

The objective of this research was to determine the impact transfer pricing, yield management, thin capitalization, and hedging on tax avoidance. Tax avoidance refers legal framework for transactions that obtain benefits or relief by exploiting existing loopholes minimize avoid paying taxes owed. This applied descriptive quantitative methods. Population consisted coal mining companies listed Indonesian Stock Exchange between 2015 2019. Using targeted sampling techniques, sample drawn from 16 met criteria. statistical program Eviews12 used process data. Transfer earning had no significant effect Simultaneously, capitalization a