<![CDATA[Tax avoidance remains a concern as companies may use various financial strategies to reduce their tax burden. This research was conducted to empirically examine the effect of transfer pricing, earnings management, and thin capitalization on tax avoidance. The research population includes manufacturing companies registered on the Indonesia Stock Exchange, with sample selection based on specific criteria, yielding 126 observations. Data were gathered from the annual reports of the selected manufacturing companies covering the period of 2021 to 2023. This study uses a quantitative approach to examine the relationships among transfer pricing, earnings management, thin capitalization, and tax avoidance. The analytical technique implemented is multiple linear regression for panel data (combining cross-section and time series), utilizing EViews 13 for statistical testing. The findings of this research demonstrate that transfer pricing and earnings management do not have a significant effect on tax avoidance. On the other hand, thin capitalization is proven to exert a negative and significant effect on tax avoidance. These findings provide implications for tax authorities in strengthening tax monitoring, particularly regarding corporate financing practices.]]>
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