“Tax Minimization Pemoderisasi Tunnelling Incentive, Mechanism Bonus Dan Debt Covenant Dalam Pengambilan Keputusan Transfer Pricing”. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), vol. 8, no. 2, Dec. 2021, pp. 165-83, https://doi.org/10.35838/jrap.2021.008.02.13.