Aritonang, R. C., and F. M. Hutabarat. “The Effect of Tunneling Incentives and Taxes on the Indication of Transfer Pricing in LQ-45 Companies for the 2019–2021 Period”. Jurnal Mantik, vol. 7, no. 3, Nov. 2023, pp. 2195-03, doi:10.35335/mantik.v7i3.4347.