Perusahaan melakukan transfer pricing dengan tujuan meminimalkan beban pajak perusahaan. Praktik transfer pricing cenderung terjadi pada perusahaan multinasional. Beberapa faktor yang mempengaruhi transfer pricing selain pajak, diantaranya exchange rate dan kepemilikan asing. Penelitian ini bertujuan untuk mengetahui adanya pengaruh pajak, exchange rate, dan kepemilikan asing terhadap keputusan perusahaan melakukan transfer pricing. Menggunakan sampel perusahaan multinasional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2016 dengan total sampel sebesar 124 perusahaan dan menggunakan analisis regresi logistic, penelitian ini menunjukkan bahwa pajak dan kepemilikan asing berpengaruh terhadap keputusan perusahaan melakukan transfer pricing. Di samping itu, exchange rate tidak berpengaruh terhadap keputusan perusahaan melakukan transfer pricing.

The Company’s conducts transfer pricing with the aim of minimizing the company’s tax. Transfer pricing occur in multinational companies. Several factors that influence transfer pricing in addition to taxes including exchange rates and foreign ownership. This research aims to determine the effect of tax, exchange rate, and foreign ownership of company to transfer pricing. This research used multinational companies that listed on the Indonesia Stock Exchange (IDX) periode 2013-2016 as a sampel research with a total sampel of 124 companies and analyze logistic regression, this result shows that tax and foreign ownership has an effect of the company’s decision to transfer pricing. Besides that, exchange rate has no effect to the company’s decision to transfer pricing.