“PENGARUH EXCHANGE RATE, TUNNELING INCENTIVE DAN TAX PLANNING TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI DI BEBERAPA SEKTOR PADA BURSA EFEK INDONESIA 2017-2019)”, GC-JRA, vol. 16, no. 2, pp. 187–197, Jun. 2021, Accessed: Aug. 23, 2026. [Online]. Available: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/36329