<![CDATA[Tax avoidance is a legal strategy used to optimize tax burdens by utilizing regulatory loopholes, yet it significantly impacts state revenue in Indonesia, particularly when practiced by large-scale manufacturing firms. This study examined the effects of transfer pricing, sales growth, and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. The research was grounded in agency theory and positive accounting theory to explain management incentives and information asymmetry. Using a purposive sampling method, data were collected from 26 companies, resulting in 78 total observations. The analysis utilized descriptive statistics, pooling tests, classical assumption tests, and multiple linear regression. The results demonstrated that the model passed all prerequisite tests, and the F-test indicated that the independent variables simultaneously influenced tax avoidance. Specifically, the t-test results revealed that transfer pricing and capital intensity had no significant effect on tax avoidance. Conversely, sales growth was found to have a significant negative effect on tax avoidance. The study concluded that while sales growth serves as a determining factor in reducing tax avoidance practices, transfer pricing and capital intensity did not significantly drive tax-related decision-making in the sampled firms during the observed period.]]>
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