In this paper, we propose an SIW(Substrate Integrated Waveguide) multi-section E-plane transformer using air-holes for an SIW system with variable thicknesses. Air-holes are inserted into a SIW E-plane quarter wavelength transformer for matching an E-plane impedance discontinuity. A PSIW(Punched Substrate Integrated Waveguide) consisted of air-holes has an SIW characteristic impedance tunability because of reducing a equivalent shunt capacitance of the SIW. And, a PSIW multi-section E-plane transformer is implemented for improving a matching bandwidth by using the Chebyshev polynomial. The measurement results of PSIW double-section E-plane transformer show that the insertion loss($S_{21}$) is $1.57{pm}0.11$ dB and input return loss($S_{11}$) is more than 15 dB from 11.45 GHz to 13.6 GHz.