<![CDATA[The Gross Domestic Product (GDP) contribution of raw commodity industries, such as mining and manufacturing, grew consistently throughout the 2021–2025 period, but tax revenues fluctuated sharply, triggering a unique contradiction. The impact of transfer pricing practices, financial distress, and foreign capital ownership on tax evasion efforts was examined using corporate scale variables, which moderated data on raw commodity issuers on the Indonesia Stock Exchange for the 2022–2024 period. A quantitative approach was implemented using secondary data downloaded from the idx.co.id portal and official corporate websites. The selection of 90 sample corporations (270 observation points) utilized a purposive sampling technique. Data testing utilized a multiple linear regression model and Moderated Regression Analysis (MRA) via IBM SPSS Statistics 22. The research findings demonstrated that transfer pricing had a positive and significant impact on tax evasion, while financial distress and foreign capital ownership were shown to have no significant impact. Corporate scale increased the impact of financial distress on tax evasion, but failed to moderate the transfer pricing variable or foreign capital ownership. In essence, tax evasion is triggered by high transactions between related parties and the tactics of giant corporations when experiencing cash constraints, rather than the influence of foreign investors, thus resulting in the importance of scale-based fiscal control.]]>
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