KRISTINA, Dewi; MUHYARSYAH. 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 , [S. l.], v. 5, n. 1, p. 177–189, 2023. DOI: 10.32996/jefas.2023.5.1.14. Disponível em: https://al-kindipublishers.org/index.php/jefas/article/view/4945. Acesso em: 27 sep. 2025.