Tax Avoidance During a Pandemic

This research empirically want proves that leverage and transfer pricing affect tax avoidance. The phenomenon of revenue from the mining sector has been volatile for past five years so companies become object with a period 2019 to 2021. uses quantitative methods causal relationship approach. sampling technique is purposive by setting several criteria. Based on established criteria obtained, sample 16 number data processed was 48 data. were analyzed using multiple regression analysis tools help SPSS 27 application. results showed do not influence due used Covid-19 pandemic which caused restrictions activities government had an impact low avoidance activities.