<![CDATA[Tax avoidance is a strategy frequently employed by companies to reduce their tax burden; however, the determinants of this practice remain inconclusive in the literature. This study aims to examine the effects of executive characteristics and transfer pricing on tax avoidance, with firm age serving as a moderating variable, in mining companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The study employed a quantitative approach using secondary data collected through purposive sampling, resulting in 90 firm-year observations. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The findings indicate that executive characteristics and transfer pricing have no significant effect on tax avoidance, and firm age does not moderate the relationship between executive characteristics or transfer pricing and tax avoidance. However, firm age has a positive and significant effect on the Cash Effective Tax Rate (CETR), suggesting that older firms tend to exhibit lower levels of tax avoidance. These findings imply that firm age plays a more substantial role as a direct determinant of tax compliance than as a moderating variable. This study contributes to the empirical literature on the determinants of tax avoidance and provides insights for regulators in understanding the factors influencing tax avoidance practices in Indonesia's mining sector.]]>
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