“Tax Minimization Moderates The Influence Of Profitability, Tunneling Incentive And Debt Covenant On Transfer Pricing” (2024) Prosiding Simposium Ilmiah Akuntansi, 1(1), pp. 960–968. Available at: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/96 (Accessed: 15 April 2026).