Shubhan MA, Yuniarti R. THE PRESENCE OF ROA AS A MODERATING VARIABLE IN THE EFFECT OF FOREIGN OWNERSHIP AND TRANSFER PRICING ON TAX AVOIDANCE. ac [Internet]. 2025 Apr. 8 [cited 2026 Feb. 19];9(01). Available from: http://ojs.stiesa.ac.id/index.php/accruals/article/view/1386