Ananda, Silvia, and Alfonsa Dian Sumarna. “THE TAX BURDEN, TUNNELLING INCENTIVES, FOREIGN OWNERSHIP AND BONUS MECHANISM ON TRANSFER PRICING”. Berkala Akuntansi dan Keuangan Indonesia 10, no. 2 (October 21, 2025): 85–106. Accessed November 12, 2025. https://e-journal.unair.ac.id/BAKI/article/view/72505.