[1]
A. Dirman, S. W. Utami, P. D. Wahyuni, Y. Isnasari, and A. Budiansyah, “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, vol. 10, no. 2, pp. 79–87, Dec. 2025.