RUSLAINI; AMELIA, Y. Strategic Trade Cost Allocation and Internal Pricing Autonomy: A Literature Review on Multinational Tax Avoidance through Transfer Pricing. International Journal of Management, Accounting & Finance (KBIJMAF), [S. l.], v. 3, n. 2, p. 31–39, 2026. DOI: 10.70142/kbijmaf.v3i2.429. Disponível em: https://jurnal-mnj.stiekasihbangsa.ac.id/index.php/KBIJMAF/article/view/429. Acesso em: 21 may. 2026.