<![CDATA[This study aims to analyze the effect of taxes, corporate governance, and bonus mechanisms on transfer pricing decisions in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This research employs a quantitative approach using multiple linear regression analysis. The data used in this study are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. The sample was determined using a purposive sampling technique, resulting in 15 companies with a total of 60 observations. The results show that taxes and bonus mechanisms do not have a significant effect on transfer pricing decisions. Meanwhile, corporate governance, measured by institutional ownership, has a significant effect on transfer pricing. Simultaneously, taxes, corporate governance, and bonus mechanisms influence transfer pricing decisions. These findings indicate that corporate governance mechanisms play an important role in supervising managerial policies related to related-party transactions.]]>
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