Pengaruh Related Party Transaction dan Thin Capitalization terhadap Penghindaran Pajak

This study aims to determine whether the sale of special relationships, special relationship purchases, and thin capitalization affect tax avoidance. The theory used in this research is Agency Theory. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. There are 239 data that fit the sample criteria, which were selected using the purposive sampling method. Data analysis method in this research is multiple linear regression method. The results of this study indicate that the variables related to the sale of special relationships and the purchase of special relationships do not affect tax avoidance, whereas the variable thin capitalization has an effect on tax avoidance.