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The purpose of this study is to test and analyze the effect of transfer pricing on tax avoidance with aggressiveness of nancial reporting as mediating variable. The study sample used a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 with a sampling technique using purposive sampling, so that the number of nal samples obtained was 305 sample observations. This study uses a panel data approach to test the research hypothesis with eviews version 10. The results show that transfer pricing has a positive and signicant effect on tax avoidance and the nancial reporting aggressiveness, nancial reporting aggressiveness has a positiveandsignicanteffectontaxavoidance,andnancialreportingaggressiveness can positively mediate the effect of transfer pricing on tax avoidance.

Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness?