<![CDATA[The research aims to see how income tax influences, tunneling incentive and tax minimization of transfer pricing decisions with profitability as control variables. The samples in this study were taken by purposive sampling method in manufacturing company of consumer goods industry that listed on Indonesia Stock Exchange, which are as many as 11 companies with 5 years research period from 2014-2018. This research uses secondary data obtained from financial statements, namely comprehensive income statement, statement of financial position, statement of changes in equity, and statement of cash flows. The results showed that income tax partially had a significant effect and had a negative direction on transfer pricing decisions. Partial tunneling incentives have no significant effect and have a positive direction on transfer pricing decisions. Partial tax minimization has no significant effect and has a positive direction towards transfer pricing decisions. Income tax variables, tunneling incentive and tax minimization simultaneously have a significant effect on transfer pricing decisions. Profitability as a control variable has a significant effect and has a negative direction on transfer pricing decisions. Penelitian ini bertujuan untuk melihat bagaimana pengaruh pajak penghasilan, tunneling incentive dan tax minimization terhadap keputusan transfer pricing dengan profitabilitas sebagai variabel kontrol. Sampel pada penelitian ini perusahaan manufaktur sektor industri barang konsumsi yang listing di Bursa Efek Indonesia yaitu sebanyak 11 perusahaan dengan periode penelitian selama 5 tahun dari tahun 2014-2018. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yaitu laporan laba rugi komprehensif, laporan posisi keuangan, laporan perubahan ekuitas, dan laporan arus kas. Hasil penelitian menunjukan bahwa pajak penghasilan secara parsial berpengaruh signifikan dan memiliki arah negatif terhadap keputusan transfer pricing. Tunneling incentive secara parsial tidak berpengaruh signifikan dan memiliki arah positif terhadap keputusan transfer pricing. Tax minimization secara parsial tidak berpengaruh signifikan dan memiliki arah positif terhadap keputusan transfer pricing. Variabel pajak penghasilan, tunneling incentive dan tax minimization secara simultan berpengaruh signifikan terhadap keputusan transfer pricing. Profitabilitas sebagai variabel kontrol berpengaruh signifikan dan memiliki arah negatif terhadap keputusan transfer pricing.]]>
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