Larasati, S., and M. Muliyani. “Pengaruh Transfer Pricing, Kepemilikan Asing, Dan Intensitas Modal, Terhadap Penghindaran Pajak”. RIGGS: Journal of Artificial Intelligence and Digital Business, vol. 5, no. 1, Apr. 2026, pp. 12791-8, doi:10.31004/riggs.v5i1.7697.