The Effect of Transfer Pricing on Tax Avoidance with Independent Commissioner Governance and Profit Management as Mediator

This study aims to examine how transfer pricing impacts tax avoidance, using independent commissioners and earnings management as the middle variables. The method used is quantitative with descriptive and causal designs. This study focuses on mining companies listed on the IDX from 2019 to 2023. The sample was selected purposively, resulting in 21 companies with a total of 110 observations. Data analysis was carried out using linear regression and the Sobel test through SPSS version 23. The findings show an Adjusted R Square value of 0.126, indicating that the independent and middle variables contribute 12.6% of the difference in tax avoidance. The remaining differences are caused by other factors not included in the model. Individually, transfer pricing has a positive effect on tax avoidance; independent commissioners have a negative effect; and earnings management has a positive effect