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Siti Masitoh and R. Wedi Rusmawan Kusumah 2025. The Effect of Transfer Pricing and Leverage on Tax Avoidance with Independent Commissioners as Moderation: Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2019-2024 Period. International Journal of Economics and Management Research. 4, 3 (Dec. 2025), 914–927. DOI:https://doi.org/10.55606/ijemr.v4i3.711.