Riyando, M. T., Afrizal Afrizal, and M. Ridwan. “Impact of Transfer Pricing, Capital Intensity, Audit Quality, and Financial Distress on Tax Avoidance”. International Journal of Economic Research and Financial Accounting (IJERFA), vol. 4, no. 2, Jan. 2026, doi:10.55227/ijerfa.v4i2.414.