<![CDATA[This study aims to analyze the influence of profitability, leverage, company size, audit committee, and executive characteristics on tax avoidance, and to examine the role of transfer pricing as a moderating variable. This study uses a quantitative approach with secondary data obtained from the financial statements of non-financial multinational companies listed on the Indonesia Stock Exchange for the period 2016-2019. The sample selection method used a purposive sampling method, resulting in 188 samples. The results show that leverage has a positive effect on tax avoidance, while profitability, company size, audit committee, and executive characteristics do not. In addition, the transfer pricing variable is unable to moderate the influence of profitability, leverage, company size, audit committee, and executive characteristics on tax avoidance. These findings indicate that tax avoidance practices in non-financial multinational companies are more influenced by funding structure policies than by individual management characteristics or internal control mechanisms.]]>
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