Rohmani, Roji, and Aminul Amin. “The Effect of Profitability, Company Size, and Tunneling Incentive on Tax Avoidance With Transfer Pricing As a Moderating Variable”. Wiga : Jurnal Penelitian Ilmu Ekonomi 12, no. 3 (September 30, 2022): 217–226. Accessed August 29, 2025. http://178.128.120.64/index.php/wiga/article/view/856.