VALENCIA, Natasha; 						HANDAYANI, Rini.
 The Influence of Transfer Pricing, Capital Intensity and Independent Commissioner on Tax Aggressiveness.
<strong>SAR (Soedirman Accounting Review) : Journal of Accounting and Business</strong>, [S.l.], v. 8, n. 1, p. 91 - 102, aug. 2023.
ISSN 2598-0718.
Available at: &lt;<a href="https://jos.unsoed.ac.id/index.php/sar/article/view/8866" target="_new">https://jos.unsoed.ac.id/index.php/sar/article/view/8866</a>&gt;. Date accessed: 21 mar. 2025.
doi: <a href="https://doi.org/10.32424/1.sar.2023.8.1.8866">https://doi.org/10.32424/1.sar.2023.8.1.8866</a>.