RUMENGAN, Hutri Elisa Agnes; KARAMOY, Herman; WEKU, Priscillia. PENGAKeputusan Transfer Pricing Perusahaan : Effective Tax Rate, Tunneling Incentive Dan Exchange RateRUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE DAN EXCHANGE RATE PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN ( STUDI EMPIRIS PADA PERUSAHAAN IDX 30 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2020-2023 ): Keputusan Transfer Pricing Perusahaan : Effective Tax Rate, Tunneling Incentive Dan Exchange Rate. GOING CONCERN : JURNAL RISET AKUNTANSI, [S. l.], v. 20, n. 1, p. 32–40, 2025. DOI: 10.35794/gc.v19i4.59712. Disponível em: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/59712. Acesso em: 16 mar. 2026.