Tamam, Badrud, and Deden Tarmidi. “The Effect of Transfer Pricing, Capital Intensity, and Leverage on Tax Avoidance With Company Size As a Moderating Variable”. Research Horizon 5, no. 4 (August 31, 2025): 1695–1706. Accessed May 31, 2026. https://journal.lifescifi.com/index.php/RH/article/view/799.