<![CDATA[Transfer pricing is an important issue in international taxation due to its association with pprofit shiffting and potentional reduction in state reveneue. This study aims to is an important exsamine the effect of tax burden and bonus mechanisms on transfer pricing practices, with excternal audit as a moderating variabel, in energy sector companies listed on the indonesia stock exchange during 2021-2025. This study employs a quantitative associative approach using 28 companies selected through purposive sampling, resulting in 140 firm-year observations. Data were analyzed using panel data regression and moderated regression analysis (MRA) with eviews 12. The results show that tax burden has a positive and significant effect on transfer pricing practices, while bonus mechanisms have no significant effect. External audit strengthens the relationshio between bonus mechanisms and transfer pricing practices but does not moderated the relationship between bonus mechanisms and transfer pricing practices. These findings indicate that external audits play an important role in overseeing transfer pricing practices, particularly in relation to tax burden]]>
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