<![CDATA[The research aims to analyze the influence of Deferred Tax Expanse, Corporate Governance, and Transfer Pricing on Tax Avoidance. This research was conducted on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023, consisting of 55 data. The sample was taken using a purposive sampling technique, resulting in a sample of 11 companies with observations for 5 (five) years. The data used in this study are secondary data in the form of financial reports from each company that has been used as a research sample. The data analysis method uses panel data regression analysis. The test tool used is the E-Views 12 program. Based on the results of hypothesis testing, it is shown that Deferred Tax Expanse, Corporate Governance, and Transfer Pricing simultaneously have a significant effect on Tax Avoidance. Partially, only Deferred Tax Expense has a significant effect on Tax Avoidance, while Corporate Governance and Transfer Pricing do not have a significant effect on Tax Avoidance]]>
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