The Effect of Tax Minimization and Leverage on Transfer Pricing Decisions With GCG as Moderation

Profit is the main orientation for every business entity because profit one of company's performance indicators in order to maintain its sustainability, therefore various strategies are designed and implemented so that company continues exist able compete along with increasingly competitive massive developments. Transfer pricing a strategy oftenimplemented by companies manage resources while achieving optimization as certainly influenced several determinants including Tax minimization, leverage Good Corporate Governance. This study intends examine effect tax minimization through interaction Governance which proxied number audit committees educational backgrounds accounting experience. The population used all entities industrial sector listed on Indonesia Stock Exchange, using purposive sampling obtained from 17 selected observation period 2019 –2021 total sample data 51 obtained. Moderating Regression Analysis (MRA) technique relationship between variables. test results show partially leverage, have significant transfer pricing. also GCG moderate both