<![CDATA[Abstract. The objective of this research is to analyze the influence of tax minimization, bonus mechanism, foreign ownership, exchange rate, and audit quality to transfer pricing decisions. The population of this research is all of the companies in manufacturing companies listed with the Indonesia Stock Exchange from 2020 to 2022. The sample were selected using a purposive sampling method and result for 81 samples. The hypothesis were tested using linear logistic regression analysis. The results of this research are show that tax minimization variable has positive significant effect on company transfer pricing decisions. Bonus mechanism, foreign ownership, and exchange rate has no significant effect on company transfer pricing decisions. Audit quality variables have a significant positive effect on company transfer price decisions. The results of testing of these audit quality variables are in the opposite direction to their predictions. The results of this study have implications for the government that is for the government to make regulations that can prevent the practice of transfer prices whose purpose is more to move taxable income between companies that have a special relationship. Keywords: bonus mechanism; foreign ownership; tax minimization; transfer pricing]]>
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