<![CDATA[Abstract : This research aims to examine the influence of tax havens, debt covenants, exchange rates, and bonus mechanisms on corporate decision-making regarding transfer pricing among mining companies listed on the Indonesia Stock Exchange during the period 2021–2023. The data used are secondary data in the form of audited financial statements. From a population of 63 mining companies, 62 audited financial statements were selected as sampels using purposive sampling. The data analysis methods include descriptive statistical analysis, multiple linear regression analysis, classical assumption tests, coefficient of determination test, and hypothesus testing both partially and simultaneously. The results of this research indicate that tax havens, debt covenants, bonus mechanisms, and the control variable profitability have a significant influence on companies’ decisions to engage in transfer pricing. In contrast, the exchange rate does not have a significant effect on transfer pricing decisions. Simultaneously, tax havens, debt covenants, exchange rates, bonus mechanisms, and profitability influence companies’ decisions to conduct transfer pricing. Abstrak : Penelitian ini bertujuan untuk membuktikan ada atau tidaknya pengaruh tax haven, debt covenant, exchange rate, dan mekanisme bonus terhadap keputusan perusahaan dalam melakukan transfer pricing pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023. Data yang digunkan merupakan data sekunder berupa laporan keuangan perusahaan yang telah diaudit. Dari 63 perusahaan pertambangan yang menjadi populasi penelitian ini, diperoleh 62 sampel laporan keuangan melalui teknik purposive sampling. Metode analisis data yang digunakan yaitu analisis statistik deskriptif, analisis regresi linier berganda, uji asumsi klasik, uji koefisien determinasi, dan uji hipotesis baik secara parsial atau simultan. Hasil penelitian ini menunjukkan bahwa tax haven, debt covenant, mekanisme bonus, dan variabel kontrol profitabilitas berpengaruh terhadap keputusan perusahaan dalam melakukan transfer pricing, sedangkan exchange rate tidak berpengaruh terhadap keputusan transfer pricing pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023. Secara simultan, tax haven, debt covenant, exchange rate, mekanisme bonus dan profitabilitas memengaruhi keputusan perusahaan melakukan transfer pricing.]]>
