Riyando, M. Tio, Afrizal Afrizal, and Muhammad Ridwan. “Impact of Transfer Pricing, Capital Intensity, Audit Quality, and Financial Distress on Tax Avoidance”. International Journal of Economic Research and Financial Accounting (IJERFA) 4, no. 2 (January 16, 2026). Accessed April 21, 2026. https://backupijerfa.afdifaljournal.com/index.php/ijerfa/article/view/414.