Metta Ciptaningtyas, Lin Oktris. THE EFFECT OF THIN CAPITALIZATION AND TUNNELING INCENTIVES ON TAX AVOIDANCE THROUGH TRANSFER PRICING PRACTICES. IJAMESC [Internet]. 2026 Feb. 28 [cited 2026 May 11];4(1):326-42. Available from: https://ijamesc.com/index.php/go/article/view/737