Rumengan HEA, Karamoy H, Weku P. 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. GC-JRA [Internet]. 2025 Mar. 10 [cited 2026 Mar. 16];20(1):32-40. Available from: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/59712