Transfer pricing is a policy used to decide the transfer price for a transaction with a special relationship. Transactions happen between related parties such as sales or purchases of goods, services, intangible assets, or financial transactions. This action relates to transactions between companies and unique relationships owned by these companies. This study aims to determine the effect of intangible assets, foreign ownership, and profitability on transfer pricing indications simultaneously and partially in mining sector companies listed on the IDX from 2016 to 2020. The technique used in sample collection uses the purposive sampling technique with a total of 80 observations from 16 company samples. The research method used is quantitative with logistic regression analysis techniques. The results show that the variables of intangible assets, foreign ownership, and profitability simultaneously affect the indication of transfer pricing. Partially, the variables intangible assets and profitability have a positive effect on transfer pricing indications and foreign ownership variables negatively affect transfer pricing indications for mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2020. Based on the results of this study, further researchers are expected to be able to conduct research by adding a research period and using other independent variables such as multinationality, leverage and audit quality that can influence transfer pricing indications. Company management and regulators can pay attention to any policies that have been set regarding indications of transfer pricing through intangible assets, foreign ownership and profitability in making every decision.