apriliyani, sari, dan Jobelina Jelma Ribeiro Soares. “Transfer Pricing: Tunnelling Incentive Dan Tax Haven Dimoederasi Foreign Ownership”. Jurnal Literasi Akuntansi 4, no. 1 (Maret 31, 2024): 23–39. Diakses Januari 3, 2026. https://www.jurnal.ylii.or.id/index.php/litera/article/view/112.