<![CDATA[This study investigates the impact of leverage, profitability, and transfer pricing on tax avoidance, with economic policy uncertainty (EPU) as a moderating variable. This study focuses on multinational companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using a purposive sampling approach, 54 companies were selected as research samples, covering 233 observation data. The hypotheses were tested using eviews software and multiple linear regression models with Moderated Regression Analysis (MRA). Tax avoidance is measured using the Long-Run Cash Effective Tax Rate (LRCETR), which better captures long-term corporate tax behavior. This study uses the moderating variable of economic policy uncertainty to measure the influence of external company variables in moderating internal company variables. profitability has a significant positive effect on tax avoidance. But the leverage and transfer pricing variables do not affect tax avoidance. In addition, the economic policy uncertainty variable cannot moderate the relationship between leverage, profitability and transfer pricing on tax avoidance.]]>
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