Ruknan, Ruknan, Oki Iqbal Khair, dan Muhammad Givary Diraga. “THE EFFECTS OF TRANSFER PRICING, THIN CAPITALIZATION, FIRM SIZE, AND TAX HAVEN COUNTRY UTILIZATION ON TAX AGGRESSIVENESS”. International Journal of Economics, Business and Accounting Research (IJEBAR) 8, no. 1 (Maret 24, 2024). Diakses November 13, 2025. https://www.jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/11170.