Rosmadina, R.; Pakkawaru, M. I.; Pratiwi, N. M. S.; Mile, Y.; Rhamadhani, R. F. TRANSFER PRICING AND COMPANY CHARACTERISTICS IN EXPLAINING TAX AVOIDANCE: EMPIRICAL EVIDENCE IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUB-SECTOR. Mankeu 2026, 15, 266-279.