There are two type of losses in a transformer;

1. Copper Losses
2. Iron Losses or Core Losses or Insulation Losses
Copper losses ( IR) depends on Current which passing through
transformer winding while Iron Losses or Core Losses or Insulation
Losses depends on Voltage.
So the Cu Losses depend on the rating current of the load so the load type will
determine the powerfactor P.F , Thats why the rating of Transformer in
kVA,Not in kW.
Designer doesnt know the actual consumer power factor while manufacturing
transformers and generators i.e. the P.F (Power factor) of Transformer and
Generator/Alternator depends on the nature of connected load such as resistive
load, capacitive load, and inductive load as Motors, etc.
But Motor has fixed Power factor, i.e. motor has defined power factor and the
rating has been mentioned in KW on Motor nameplate data table. Thats why we
are rated Motor in kW or HP (kilowatts/ Horsepower) instead of kVA.
In addition, Motor is a device which converts Electrical power into Mechanical
power. In this case, the load is not electrical, but mechanical (Motors Output)
and we take into the account only active power which has to be converted into
mechanical load. Moreover, the motor power factor does not depend on the load
and it works on any P.F because of its design