<![CDATA[This study examines the effect of transfer pricing, sales growth, and leverage on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange during 2022–2025. Grounded in agency theory, the study considers tax-related decisions as an area in which managerial discretion and information asymmetry may shape corporate tax strategies. A quantitative approach was employed using secondary data from audited annual financial statements. The population comprised 92 listed property and real estate companies, while purposive sampling produced 15 companies and 60 firm-year observations. Transfer pricing was proxied by related-party receivables, sales growth by changes in annual sales, leverage by the Debt-to-Asset Ratio, and tax avoidance by the Effective Tax Rate. Multiple linear regression was conducted using SPSS 31 after classical assumption testing. The results show that transfer pricing has a positive and significant effect on tax avoidance, sales growth has no significant effect, and leverage has a positive and significant effect. The adjusted R² of 0.308 indicates that the three explanatory variables account for 30.8% of the variation in tax avoidance in the sample. The findings emphasize the relevance of related-party transactions and debt-based financing in understanding corporate tax behavior in the property and real estate sector.]]>
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