Sari, Jenny Puspita, and Wiwit Irawati. “Debt Covenant, Tax Expense, and Intangible Assets on Transfer Pricing”. Jurnal Akuntansi 16, no. 2 (November 1, 2024): 422–435. Accessed April 12, 2025. http://114.7.153.31/index.php/jam/article/view/7249.