Anggraeni, M.N. et al. 2026. Transfer Pricing as a Moderator: Impact on Effective Tax Rate and ROA in Indonesia’s Manufacturing Sector (2021-2025). Electronic, Business, Management and Technology Journal . 4, 1 (Jul. 2026), 57–67. DOI:https://doi.org/10.55208/ebmtj.v4i1.06.