Abbas, D. S., Kismanah, I., Karmila, D., Kunah, K., & Ulfiah, U. (2025). Effect of Tunneling Incentive, Bonus Mechanism, Debt Covenant and Independent Board of Commissioners Regarding Transfer Pricing. Neraca Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan, 20(1), 132–141. https://doi.org/10.32832/neraca.v20i1.18205