ABSTRACT This study aims to examine the Effect of Financial Distress, Sales Growth and Transfer Prices on Tax Avoidance (Empirical Study of LQ45 Indexed Companies on the IDX for the 2019-2021 period). The population in this study are all companies indexed by LQ45 shares listed on the Indonesia Stock Exchange from 2019 to 2021. The sample in this study was 30 companies studied for 3 years, so t…