Y. D. Pratama, Ermadiani, dan R. Tjandrakirana, “Pengaruh Beban Pajak, Kepemilikan Asing, dan Leverage terhadap Penerapan Transfer Pricing: The Influence of Tax Burden, Foreign Ownership, and Leverage on the Implementation of Transfer Pricing”, JAMB, vol. 7, no. 1, hlm. 121–137, Nov 2026, doi: 10.36257/jamb.v7i1.12641.