“The Influence of Bonus Mechanisms, Tunneling Incentives, Exchange Rates on Transfer Pricing with Company Size as Moderation”, sia, vol. 1, no. 1, pp. 509–519, Jun. 2024, Accessed: May 08, 2025. [Online]. Available: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/104