SUBAGIO, Subagio; ARDIANTO, Hendra Prasetya. Transfer Pricing in the Spotlight: An Analysis of the Role of Taxes, Profitability, Tunneling Incentives, and Independent Commissioners. Dinasti International Journal of Economics, Finance & Accounting, [S. l.], v. 6, n. 6, p. 4974–4985, 2025. DOI: 10.38035/dijefa.v6i6.5584. Disponível em: https://www.dinastipub.org/DIJEFA/article/view/5584. Acesso em: 16 jun. 2026.