The research objective is to test and analyze the influence of profitability, leverage and transfer pricing on tax avoidance with an empirical study of mining sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The research uses quantitative methods to examine secondary data obtained from the company's annual financial reports via the official website of the Indonesian Stock Exchange and the company website. Sampling used a purposive sampling technique, a sample of 20 companies and 120 data observations. The data analysis method used was multiple linear regression analysis with data processing software used by the SPSS 22 program. The research results proved that profitability, leverage had a significant negative effect on tax avoidance, and transfer pricing had a significant positive effect on tax avoidance. The benefits of research become a reference for practical contributions for companies, material for consideration for the government, and input for teaching about taxation, as well as a scientific reference for future researchers.