Kristina, D., & Muhyarsyah. (2023). The Effect of Profitability, Tunneling Incentive, Debt Covenant, and Intangible Assets on Transfer Pricing Decisions with Tax Minimization as Moderating Variables: A Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in (2019 – 2. Journal of Economics, Finance and Accounting Studies , 5(1), 177-189. https://doi.org/10.32996/jefas.2023.5.1.14