Aristyatama, H., & Bandiyono, A. (2021). Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(2), 279-297. doi:10.24843/JIAB.2021.v16.i02.p07