METTA CIPTANINGTYAS; LIN OKTRIS. THE EFFECT OF THIN CAPITALIZATION AND TUNNELING INCENTIVES ON TAX AVOIDANCE THROUGH TRANSFER PRICING PRACTICES. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), [S. l.], v. 4, n. 1, p. 326–342, 2026. DOI: 10.61990/ijamesc.v4i1.737. Disponível em: https://ijamesc.com/index.php/go/article/view/737. Acesso em: 11 may. 2026.