Abstract
This study investigates the effect of thin capitalization, transfer pricing aggressiveness, political connections and fiscal loss compensation on tax avoidance. This study uses secondary data in the form of financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange for 2018-2021. The analysis was carried out on 30 companies selected by purpove sampling method in order to obtain 120 companies. The analysis uses SPSS 26 and removes 10 outlier data from observational data so that it passes the classical assumption test. Regression results show that thin capitalization and fiscal loss compensation have an effect on tax avoidance. Meanwhile, transfer pricing aggressiveness and political connections have no effect on tax avoidance.
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