<p>This study, which was designed to determine the effect of foreign ownership and company size on transfer pricing, was conducted on mining companies listed on the Indonesia Stock Exchange. With the purposive sampling method carried out in 2016-2019, resulting in 10 sample companies that match the criteria with 40 secondary data in the form of financial reports / annual reports. With the help of the SPSS 24 version program, this study uses descriptive statistical analysis techniques, classical assumption tests, multiple linear regression analysis, correlation coefficient, coefficient of determination and hypothesis testing. The test results show that partially foreign ownership has no significant effect on transfer pricing, on the contrary that company size has a significant positive effect on transfer pricing, simultaneously it also shows that foreign ownership and company size have a significant effect on transfer pricing at mining companies listed on the Indonesia Stock Exchange in 2016-2019.</p>