This research aims to examine the influence of R&D expenditure, multinationality and corporate governance (independent commissioners and shareholders ownership) toward transfer pricing aggressiveness. The prior study recommends determining the factors that affecting transfer pricing aggressiveness in different jurisdictions. Transfer pricing aggressiveness in this research is shown by transfer pricing index, which is the disclosure of transactions with related parties relating to transfer pricing. This research uses 63 multinational companies listed on Indonesia Stock Exchange from 2016-2017. The results indicate regression analysis research and development expenditures have no influence toward transfer pricing aggressiveness. Meanwhile, multinationality has a positive influence on transfer pricing aggressiveness. Moreover, corporate governances represented by independent commissioners and shareholders ownership have negative influences on transfer pricing aggressiveness. AbstrakPenelitian ini bertujuan untuk menguji pengaruh biayapenelitian dan pengembangan, multinasionalitas, dan tata kelola perusahaan (direktur independen dan kepemilikan pemegang saham) terhadap agresivitas transfer pricing. Penelitian sebelumnya yang merekomendasikan untuk menentukan faktorfaktor yang mempengaruhi agresivitas penentuan harga transfer di berbagai yurisdiksi. Agresivitas transfer pricing dalam penelitian ini ditunjukkan oleh indeks transfer pricing yang merupakan pengungkapan transaksi dengan pihak berelasi berkaitan dengan transfer pricing. Penelitian ini menggunakan 63 perusahaan multinasional yang terdaftar di Bursa Efek Indonesia dari tahun 2016-2017. Hasil analisis regresi menunjukkan bahwa biaya penelitian dan pengembangan tidak memiliki pengaruh terhadap agresivitas transfer pricing. Sementara itu, multinasionalitas memiliki pengaruh positif pada agresivitas transfer pricing. Selain itu, tata kelola perusahaan yang diwakili oleh direktur independen dan kepemilikan pemegang saham memiliki pengaruh negatif pada agresivitas transfer pricing.
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