Choiria, Siti Najmi, dan Agus Puji Priyono. “The Effect of Transfer Pricing and Foreign Ownership on Tax Avoidance in Consumer Non-Cyclicals Sector Companies”. Educoretax 6, no. 8 (Agustus 2, 2026): 538–550. Diakses September 13, 2026. http://mail.jurnalku.org/index.php/educoretax/article/view/2332.