ABSTRACT : This research aims to analyze Affectors On Tax Avoidance In Registered Manufacturing Companies’ Financial Statements On The Indonesian Stock Exchange. The sampling technique used was purposive sampling so that the samples obtained were 34 manufacturing companies whose annual reports were published on idx.co.id and disclosed Transfer Pricing, Instituisional Ownership, Capital Intensity and Political Connection on Tax Avoidance. The analytical method used in this study is panel data regression and moderated regression analysis (MRA) with E-views 10. The results of this research shows that Transfer Pricing, Capital Intensity and Political Connection have a negative and significant effect on Tax Avoidance Corporate Sustainability, beside that Capital Intensity have a positive and not significant on Tax Avoidance.

KEYWORDS – Tax Avoidance, Transfer Pricing, Instituisional Ownership, Capital Intencity, Political Connection