“Taxation, Bonuses, and Tunneling Incentives: Impact on Transfer Pricing Decisions in Manufacturing Companies: Pengaruh Pajak, Mekanisme Bonus, dan Insentif Penyelundupan: Keputusan Penentuan Transfer Pricing pada Perusahaan Manufaktur”, acopen, vol. 7, p. 10.21070/acopen.7.2022.3185, Dec. 2022, doi: 10.21070/acopen.7.2022.3185.