apriliyani sari, Soares JJR. Transfer Pricing: Tunnelling Incentive dan Tax Haven Dimoederasi Foreign Ownership. Litera [Internet]. 31 Maret 2024 [dikutip 4 September 2025];4(1):23-39. Tersedia pada: https://jurnal.ylii.or.id/index.php/litera/article/view/112