Safira MA, Sodik S, Wahyudi U. Pengaruh Transfer Pricing, Tunneling Incentive dan Profitabilitas terhadap Effective Tax Rate Rasio (ETR). JE [Internet]. 2024 Jun. 11 [cited 2025 Dec. 5];3(6):700-13. Available from: https://ejournal.45mataram.ac.id/index.php/economina/article/view/1342