Fina Fitriyana, and Wiandy Putra Pratama. “Tax Avoidance Moderates the Relationship Between Foreign Ownership and Intangible Assets on Transfer Pricing”. AKUA: Jurnal Akuntansi dan Keuangan 4, no. 2 (April 20, 2025): 220–226. Accessed September 2, 2026. https://www.journal.yp3a.org/index.php/akua/article/view/4317.