Defense can force TOs: Press the most, then man then zone. Ath/Spd/Def ratings for defenders, IQ of defenders.
Offense commits TOs: Fastbreak the most, then rest are close: low IQs create TO, then lower Ath/Spd/BH/Passing create TOs.
Also a distribution component. a team with 1 guy forcing all the shots has more TOs than a balanced attack. But it depends on that one player's ath/spd/bh/pass/iq