Dirman, Angela, Siska Widia Utami, Putri Dwi Wahyuni, Yovita Isnasari, and Andi 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 : Jurnal Manajemen dan Jurnal Akuntansi 10, no. 2 (December 29, 2025): 79–87. Accessed March 7, 2026. https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/56432.