FAUZI, A. R. The Effect of Income Shifting, Return on Asset on Transfer Pricing (Empirical Study of Energy Companies Listed on the IDX in 2019-2022). INFA International Journal of The Newest Finance and Accounting, [S. l.], v. 3, n. 1, p. 194–201, 2025. DOI: 10.59693/infa.v3i1.51. Disponível em: https://journal.gpcpublisher.com/index.php/ijnfa/article/view/51. Acesso em: 20 aug. 2026.