Tax Minimization, Tunneling Incentive, Mekanisme Bonus, Kepemilikan Asing, Dan Ukuran Perusahaan Terhadap Keputusan Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia periode 2015-2017)

The aim of this research is to analyze the effect of Tax Minimization, Tunelling Incentive, Bonus Scheme, Foreign Ownership and Company Size on transfer pricing decision to manufacturing companies listed on Indonesia Stock Exchange for the 2015-2017 period. Tax minimization is measured using CETR ( Cash Effective Tax Rate ), Tunelling Incentive is proxied by controlling share ownership, Bonus Scheme are measured using a Net Profit Trend Index, Foreign Ownership is measured using a pencentage of ownership proxy, Company Size is measured using a Log of Total Assets and Transfer Pricing is measured use Rasio proxy transaction value. The population of this research is manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2015-2017 period. Research sampling used purposive sampling technique and found 24 companies with 3 years of observation, so the total sample studied was 78. The collected data was analyzed using descriptive statistical analysis test and then do hypothesis using linear log analysis method. The results indicate that the variable tunelling incentive and foreign ownership have significant influence on the transfer pricing decision. Meanwhile, variable tax minimization, bonus scheme, and company size don’t have significant influence on the transfer pricing decision