INGTIAS, Citra Nandini; MUBAROK, Abdulloh; FAJRI, Aminul. 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, [S. l.], v. 14, n. 03, p. 399–408, 2026. DOI: 10.26740/akunesa.v14n03.p399-408. Disponível em: https://journal.unesa.ac.id/index.php/akunesa/article/view/54468. Acesso em: 13 sep. 2026.