ABBAS, D. S.; KISMANAH, I.; KARMILA, D.; KUNAH, K.; ULFIAH, U. 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: http://150.107.142.43/index.php/neraca/article/view/18205. Acesso em: 12 feb. 2026.