Abstract
The purpose of this study is to test and analyze the effect of financial distress on tax avoidance mediated by transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses a descriptive method with a quantitative approach. The number of samples taken in this study was 48 companies. The sampling technique was carried out with a nonprobability sampling approach, namely the purpose sampling method. The findings of this study are transfer pricing is not able to mediate the effect of financial distress on tax avoidance; transfer pricing affects tax avoidance, and financial distress affects tax avoidance. This research implies that it is expected to contribute and refer to further research on the analysis of financial distress on tax avoidance mediated by transfer pricing.