Hidayati, Rani Nurul, and Sulistyowati Sulistyowati. “Analysis of Determinants of Tax Avoidance in Property and Real Estate Companies: The Role of Capital Intensity, Corporate Governance, Transfer Pricing and Company Size As Moderating Variables”. AKURASI: Jurnal Riset Akuntansi dan Keuangan 7, no. 2 (June 30, 2025): 153–168. Accessed June 10, 2026. https://www.ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1659.