Zulfiqar, F., Ulupui, I. G. K. A. and Respati, D. (2023) “A qualitative analysis on transfer pricing tax audit performance in Indonesia”, AKURASI: Jurnal Riset Akuntansi dan Keuangan, 5(1), pp. 73-84. doi: 10.36407/akurasi.v5i1.805.