<![CDATA[This study aims to determine the positive effect of tax and profitability on transfer pricing decisions. The samples include 41 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 according to predetermined criteria, selected through purposive sampling method; and the data are analyzed by multiple linear regression utilizing SPSS software. The results of the study exhibit that tax has a positive effect on transfer pricing decisions as the higher the tax burden, the more companies attempt to decide to commit to transfer pricing. Likewise, profitability has a positive effect on transfer pricing decisions for investors’ likelihood to provide profit-based incentives makes the management use transfer pricing schemes to increase profits. Keywords: Transfer Pricing, Taxes, Profitability]]>
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