Pengaruh Beban Pajak, Mekanisme Bonus, Exchange Rate, dan Intangible Asset terhadap Keputusan Transfer Pricing

Business development encourages companies to grow into multinational whose activities are not only centered on one country. In transactions carried out by companies, it is possible for manipulate transfer prices (transfer pricing). The practice of pricing with the hope reducing tax burden and also minimizing amount that must be paid State. purpose this study determine effect burden, bonus mechanism, exchange rate, intangible assets manufacturing listed Indonesia Stock Exchange during 2018-2021 period. sample selection method used was purposive sampling obtained a 72 research data. data analysis technique multiple regression using SPSS 25 as statistical tool testing hypothesis. result studi indicate variable rate have no making pricng decision. Meanwhile, has significant influence decisions.