P. A. Suhermanto and E. S. Mardjono, “PENGHINDARAN PAJAK DILIHAT DARI SISI TRANSFER PRICING, RETURN ON ASSET, DAN UKURAN PERUSAHAAN : TAX AVOIDANCE VIEWED FROM THE PERSPECTIVE OF TRANSFER PRICING, RETURN ON ASSETS, AND FIRM SIZE”, CURRENT, vol. 6, no. 1, pp. 599–611, Mar. 2025.