Utami MF, Irawan F. Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi. Owner [Internet]. 2022Jan.1 [cited 2026Jul.21];6(1):386-99. Available from: https://owner.polgan.ac.id/index.php/owner/article/view/607