Kristina, Dewi, and Muhyarsyah. β€œThe 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, no. 1 (February 24, 2023): 177–189. Accessed September 27, 2025. https://al-kindipublishers.org/index.php/jefas/article/view/4945.