10.34820/FK2/E3YPDTArdan Gani AsalamArdan GaniAsalamFakultas - Nama Kelompok KeahlianIsmi Raihan NadhiraRaihanihan NadhiraFakultas - Nama Kelompok KeahlianTelkom University Dataverse2023Business and ManagementTax Income, Exchange Rate, Tunneling Incentive, Multinationality, Transfer PricingArdan Gani AsalamArdan GaniAsalamFakultas - Nama Kelompok Keahlian2023-03-312023-10-0554310application/vnd.openxmlformats-officedocument.wordprocessingml.document1.0CC0 WaiverThe-price agreed upon for the transfer of goods, services, or intangible assets between two businesses with a unique relationship based on the principles of fairness and prevalence is known as transfer pricing. Companies in the consumer goods category that list on the Indonesia Stock Exchange (IDX) between 2017 and 2021 make up the study's population. Samples result were 8 companies with a research period of 5 years and this study get 40 observation data. The study's findings demonstrate that tax income and tunneling incentive have a negative effect on transfer pricing decisions. Decisions regarding transfer pricing are unaffected by exchange rate and multinationality. Variable tax income, exchange rate, tunneling incentive, and multinationality have simultaneously effect on transfer pricing decisions. Future researchers who desire to conduct transfer pricing-related research can use this study as a guide. To acquire more data and improve the results of statistical tests and panel data regression tests, it is suggested that the research object be expanded and that additional years of research be added.