SURYO, Afif Umar; OKTRIVINA, Amelia; SUSILAWATI, Susilawati. Transfer pricing: Dampak beban pajak dan tunneling incentive pada perusahaan multinasional. AKURASI: Jurnal Riset Akuntansi dan Keuangan, [S. l.], v. 8, n. 1, p. 51–62, 2026. DOI: 10.36407/akurasi.v8i1.1308. Disponível em: https://www.ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1308. Acesso em: 10 jun. 2026.