SAOTA, A. .; SIBURIAN, M. E.; SIMORANGKIR, E. N. . Transfer Pricing, Income Smoothing, Audit Committee, and Tax Avoidance: Examining the Moderating Effect of Fincancial Constraint. FINANCIAL: JURNAL AKUNTANSI, [S. l.], v. 12, n. 1S, p. 17–25, 2026. DOI: 10.37403/financial.v12i1S.830. Disponível em: https://financial.ac.id/index.php/financial/article/view/830. Acesso em: 5 may. 2026.