| ABSTRACT: The objective of this research is to evidence the moderating role of transfer pricing by the political connection, bonus plan anfd public ownerhip on tax avoidance. The data sampling used a purposive sampling with manufacturer company on lisiting of Indonesia Stock Exchange period 2015-2019. data were analyzed using multiple regression analysis. The results of this study to show that political connection, bonus plan and transfer pricing have positive impact on tax avoidance, while public ownership have negative impact on tax avoidance. The result also to showed that transfer pricing have strengthen the influence of political connection on tax avoidance, while transfer pricing have no strengthen the influence of bonus mechanism on tax avoidance, and transfer pricing have no weakend the influence of public ownership on tax avoidance. |