Ingtias, C. N., Mubarok, A., & Fajri, A. (2026). The Effect of Transfer Pricing, Financial Distress, and Foreign Ownership on Tax Avoidance with Firm Size as a Moderating Variable in Basic Materials Sector Companies Listed on the Indonesia Stock Exchange for the Period 2022–2024. Jurnal Akuntansi AKUNESA, 14(03), 399–408. https://doi.org/10.26740/akunesa.v14n03.p399-408