Wulandari, Ananda, and Badingatus Solikhah. “BOARD CHARACTERISTICS, INCOME TAX RATE, DEBT COVENANT, AND TRANSFER PRICING: HOW IS FOREIGN OWNERSHIP INVOLVED? ”. Jurnal Ilmu Akuntansi Dan Bisnis Syariah (AKSY), vol. 8, no. 2, July 2026, pp. 1-20, doi:10.15575/aksy.v8i2.53985.