The aim of this research is to examine the influence of tax expense and bonus mechanism on transfer pricing by using a sample manufacturing company at LQ 45 in the period 2012–2016.The variables of this research consist of two independent variables and one dependent variable. The first independent variable is tax expense; the second independent variable is bonus plan, and transfer pricing. The research consists of quantitative methods and analysis techniques, using logistic regression analysis. This is because the dependent variable in this research is a dummy variable: the companies which are using transfer pricing is coded by 1 and the companies which are not using transfer pricing is coded by 0. This research uses financial statements as data sources. The results of the research showed that tax expense and bonus plan do not have an influence on transfer pricing of the manufacturing company at LQ 45 in the period 2012–2016.