1.
Fauzi AR. The Effect of Income Shifting, Return on Asset on Transfer Pricing (Empirical Study of Energy Companies Listed on the IDX in 2019-2022). International Journal of The Newest Finance and Accounting [Internet]. 2025 Mar. 31 [cited 2026 Aug. 20];3(1):194-201. Available from: https://journal.gpcpublisher.com/index.php/ijnfa/article/view/51