“Tax Minimization As A Moderation Of The Relationship Between Tunneling Incentive, Thin Capitalization And Intangible Asset On Transfer Pricing”, sia, vol. 1, no. 1, pp. 948–959, Jun. 2024, Accessed: Sep. 19, 2024. [Online]. Available: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/78