Kristina D, 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. JEFAS [Internet]. 2023 Feb. 24 [cited 2026 Apr. 19];5(1):177-89. Available from: https://al-kindipublishers.org/index.php/jefas/article/view/4945