Aristyatama, Hanung Adittya, & Agus Bandiyono.
" Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation." <em>Jurnal Ilmiah Akuntansi dan Bisnis</em> [Online], 16.2 (2021): 279-297. Web. 15 Oct. 2025