<![CDATA[Tax avoidance remains a major concern because it may reduce government tax revenue despite being carried out within the boundaries of existing tax regulations. This study investigates whether transfer pricing, deferred tax expense, and tax audits are associated with tax avoidance in basic materials companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. A quantitative research design was adopted using secondary data derived from annual reports and financial statements. Purposive sampling was applied to obtain 24 companies, resulting in 96 firm-year observations. To ensure that the normality assumption was satisfied, the dataset was transformed using the Normal Scores method before hypothesis testing. The relationships among variables were subsequently analyzed through multiple linear regression using SPSS. The empirical evidence indicates that transfer pricing and deferred tax expense are associated with tax avoidance, whereas tax audits do not demonstrate a meaningful relationship with the dependent variable. These findings imply that related-party transactions and deferred tax expense remain relevant factors in explaining corporate tax avoidance, while tax audits alone are insufficient to influence companies' tax avoidance behavior. The findings are expected to broaden empirical evidence in accounting and taxation research and provide useful insights for policymakers, tax authorities, and future researchers]]>
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