Kalsum, Umi, Rika Henda Safitri, Mukhtaruddin Mukhtaruddin, and Riska Novelia. 2025. “Factors Affecting Transfer Pricing”. Owner : Riset Dan Jurnal Akuntansi 9 (2):1159-74. https://doi.org/10.33395/owner.v9i2.2653.