APRILIYANI, sari; SOARES, J. J. R. Transfer Pricing: Tunnelling Incentive dan Tax Haven Dimoederasi Foreign Ownership. Jurnal Literasi Akuntansi, [S. l.], v. 4, n. 1, p. 23–39, 2024. DOI: 10.55587/jla.v4i1.112. Disponível em: https://ambarariset.com.202-10-43-60.cpanel.site/ylii.ambarariset.com/index.php/litera/article/view/112. Acesso em: 16 jan. 2026.