Sembiring HF, Nasution FN, Bukit R br. The Impact of Tax Burden, Firm Size, and Foreign Ownership on Transfer Pricing in Indonesia. JMASSBI [Internet]. 2025 Dec. 12 [cited 2026 Apr. 3];6(2):78-87. Available from: https://jmassbi.fekon.unand.ac.id/index.php/mssb/article/view/217