Saota, Adrianus, Matondang Elsa Siburian, and Enda Noviyanti Simorangkir. “Transfer Pricing, Income Smoothing, Audit Committee, and Tax Avoidance: Examining the Moderating Effect of Fincancial Constraint”. FINANCIAL: JURNAL AKUNTANSI 12, no. 1S (March 10, 2026): 17–25. Accessed May 5, 2026. https://financial.ac.id/index.php/financial/article/view/830.