Tax Minimization Pemoderisasi Tunnelling Incentive, Mechanism Bonus dan Debt Covenant dalam Pengambilan Keputusan Transfer Pricing. JRAP (Jurnal Riset Akuntansi dan Perpajakan), [S. l.], v. 8, n. 2, p. 165–183, 2021. DOI: 10.35838/jrap.2021.008.02.13. Disponível em: https://journal.univpancasila.ac.id/index.php/jrap/article/view/2931. Acesso em: 29 sep. 2026.