Beatrice M, Setyarini Y. The Effect of Profitability, Tunneling Incentive, Good Corporate Governance, and Intangible Assets on Transfer Pricing in Companies in the Basic Materials Sector Listed on the Indonesia Stock Exchange in 2021 – 2023. JISS [Internet]. 2025 Oct. 7 [cited 2026 Apr. 15];6(10):3106-17. Available from: https://jiss.publikasiindonesia.id/index.php/jiss/article/view/1888