This research is aimed to analyze the effect of tax minimization, tunneling incentive, debt convenant and bonus scheme toward the firm decision for transfer pricing. Dependent variabel in this reasearch was transfer pricing proxied by the value of related party transaction (RPT) sales. Independent variabel in this research were tax minimization, tunneling incentive,debt convenant and bonus scheme. This research used secondary data analysis of financial statement or annual report. The population in this research was manufactured firms that listed in Indonesia Stock Exchange in 2012-2016. By using purposive sampling method, the total amount of samples obtained in this research were 145 from 29 companies. This research use logistic regression analysis as analysis method. The results of the analysis in this research showed that tax minimization have a positive effect on the firm decision for transfer pricing. While tunneling incentive, debt convenant and bonus scheme did not effect on the firm decision for transfer pricing.