SHUBHAN, Muhammad Anwar; YUNIARTI, Rita. THE PRESENCE OF ROA AS A MODERATING VARIABLE IN THE EFFECT OF FOREIGN OWNERSHIP AND TRANSFER PRICING ON TAX AVOIDANCE. ACCRUALS (Accounting Research Journal of Sutaatmadja), [S. l.], v. 9, n. 01, 2025. DOI: 10.35310/accruals.v9i01.1386. Disponível em: http://ojs.stiesa.ac.id/index.php/accruals/article/view/1386. Acesso em: 19 apr. 2026.