Oktaviano, Benny, Dian Wulandari, and Siti Masitoh. “Tax Avoidance through Transfer Pricing: How Foreign Ownership Moderates the Effects”. Jurnal Akuntansi Bisnis Pelita Bangsa 9, no. 02 (January 6, 2025): 182-194. Accessed May 1, 2026. https://www.journal.lppmpelitabangsa.id/index.php/akubis/article/view/2160.