ABSTRACT
Transfer pricing is a policy to determine the transfer price of transactions between the company and other parties that have special relationship. It must be consistent with arm’s length principle so they will not be abused by the company that is maximizing their profit. This research aims to determine the simultaneous and partial influence between tax burdens, company size, and bonus mechanism on transfer pricing in various industrial subsectors of manufacturing companies listed on the Indonesia Stock Exchange for 2016–2018. The samples are 19 companies within three years of research, so 57 total companies were obtained. The analysis technique used in this study is logistic regression analysis using SPSS 25. The result shows tax burden, company size, and bonus mechanism simultaneously have a significant effect on transfer pricing. Meanwhile, only company size has a positive effect on transfer pricing partially.
