Subagio S, Ardianto HP. Transfer Pricing in the Spotlight: An Analysis of the Role of Taxes, Profitability, Tunneling Incentives, and Independent Commissioners. DIJEFA [Internet]. 2025 Dec. 8 [cited 2026 Jun. 15];6(6):4974-85. Available from: https://www.dinastipub.org/DIJEFA/article/view/5584