DIRMAN, Angela; UTAMI, Siska Widia; WAHYUNI, Putri Dwi; ISNASARI, Yovita; BUDIANSYAH, Andi. The implementation of transfer pricing practices and foreign ownership in tax avoidance strategies: Penerapan praktik transfer pricing dan kepemilikan asing dalam strategi penghindaran pajak. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi, [S. l.], v. 10, n. 2, p. 79–87, 2025. Disponível em: https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/56432. Acesso em: 7 mar. 2026.