This study aims to analyze the role of multinationality and Transfer Pricing on the effect of Good Corporate Governance (GCG) and Company's Performance (liquidity, profitability and leverage) on Tax Avoidance by companies listing on the Indonesia Stock Exchange in 2017. Transfer pricing policy is proxied by transactions between affiliated companies and tax avoidance proxied by CETR. The object in this study are the company listed on the Indonesia Stock Exchange in 2017, with the exception of

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... financial and banking industry. There are 536 companies that have been listed on the IDX during the research period. The difference between this study and previous research are more complex analysis and discussion of transfer pricing policies and the potential for tax avoidance, especially for multinational companies. In addition, researchers included multinationality variables because the data showed that 49% of listed companies were multinational companies. This research uses path analysis method using SPSS AMOS 22.0 software. GCG Variables and Company's Performance as exogenous variables and Transfer Pricing and Tax Avoidance as endogenous variables. The results of the study concluded that, multinationality affects transfer pricing. The multinationality variable has intervened in the GCG variable towards transfer pricing and the company's performance variables towards transfer pricing. In addition, the transfer pricing policy conducted by the company affects the tax avoidance variable.