[1]
A. . Saota, M. E. Siburian, and E. N. . Simorangkir, “Transfer Pricing, Income Smoothing, Audit Committee, and Tax Avoidance: Examining the Moderating Effect of Fincancial Constraint”, Fin. J. Akt., vol. 12, no. 1S, pp. 17–25, Mar. 2026.