Fina Fitriyana, and Wiandy Putra Pratama. 2025. “Tax Avoidance Moderates the Relationship Between Foreign Ownership and Intangible Assets on Transfer Pricing”. AKUA: Jurnal Akuntansi Dan Keuangan 4 (2):220-26. https://doi.org/10.54259/akua.v4i2.4317.