<![CDATA[This study aims to obtain empirical evidence regarding the effect of management compensation, executive risk preference, and transfer pricing on tax avoidance. This study employs a quantitative approach using secondary data obtained from the annual reports and sustainability reports of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) through www.idx.co.id and the official websites of the respective sample companies during the 2020–2024 period. The sample was selected using a purposive sampling method based on the criteria that the companies published complete financial statements, provided data required for the research, and were not delisted during the observation period. Based on these criteria, 16 companies were selected, resulting in a total of 80 observations. The data were analyzed using panel data regression with EViews 13 software. The results indicate that management compensation, executive risk preference, and transfer pricing simultaneously affect tax avoidance. Partially, management compensation has no effect on tax avoidance. Meanwhile, executive risk preference has a significant effect on tax avoidance. In addition, transfer pricing has a significant effect on tax avoidance. The findings indicate that managerial risk characteristics and related-party transaction intensity are more closely associated with tax avoidance than the magnitude of management compensation in the observed companies.]]>
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