The study looked at how a regulation called Country-by-Country Reporting (CbCR) in Indonesia affects multinational companies' tax avoidance. They analyzed data from 166 companies listed on the Indonesia Stock Exchange from 2010 to 2019. The results showed that the CbCR regulation reduced corporate tax avoidance by these companies. Companies with connections to tax havens were found to engage in more tax avoidance. However, the regulation did not significantly impact this behavior. This research suggests that government regulations like CbCR can help prevent companies from avoiding taxes.