ABBAS, Dirvi Surya; KISMANAH, Imas; KARMILA, Dinar; KUNAH, Kunah; ULFIAH, Ulfiah. Effect of Tunneling Incentive, Bonus Mechanism, Debt Covenant and Independent Board of Commissioners Regarding Transfer Pricing. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 20, n. 1, p. 132–141, 2025. DOI: 10.32832/neraca.v20i1.18205. Disponível em: https://ejournal.uika-bogor.ac.id/index.php/neraca/article/view/18205. Acesso em: 2 nov. 2026.