APRILIYANI, sari; SOARES, J. J. R. Transfer Pricing: Tunnelling Incentive dan Tax Haven Dimoederasi Foreign Ownership. Jurnal Literasi Akuntansi, [S. l.], v. 4, n. 1, p. 23–39, 2024. DOI: 10.55587/jla.v4i1.112. Disponível em: https://jurnal.ylii.or.id/index.php/litera/article/view/112. Acesso em: 4 sep. 2025.