This study aims to analyze the influence of tunneling incentive, tax, bonus mechanism and company size on transfer pricing decision The subjects in this study were manufacturing companies listed on Indonesia Stock Exchange in 2015-2017. The sample in this study amounted to 31 companies selected using the purposive sampling method. Based on the analysis that have been made the results are the tunneling incentive has a positive effect on the company's decision to conduct transfer pricing. Taxes has no effect on the company's decision to transfer pricing. The bonus mechanism has a positive effect on the company's decision to transfer pricing and the size of the company has no effect on the company's decision to transfer pricing.