ARISTYATAMA, Hanung Adittya; 						BANDIYONO, Agus.
 Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation.
<strong>Jurnal Ilmiah Akuntansi dan Bisnis</strong>, [S.l.], v. 16, n. 2, p. 279-297, july 2021.
ISSN 2303-1018.
Tersedia pada: &lt;<a href="http://103.29.196.112/index.php/jiab/article/view/67252" target="_new">http://103.29.196.112/index.php/jiab/article/view/67252</a>&gt;. Tanggal Akses: 18 dec. 2025
doi: <a href="https://doi.org/10.24843/JIAB.2021.v16.i02.p07">https://doi.org/10.24843/JIAB.2021.v16.i02.p07</a>.