ANGGRAENI, Mia Nur; SIDHARTA, Iwan; SUHERMAN, Usep Deden. 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 , [S. l.], v. 4, n. 1, p. 57–67, 2026. DOI: 10.55208/ebmtj.v4i1.06. Disponível em: https://journal.lemlit.org/index.php/ebmtj/article/view/198. Acesso em: 9 oct. 2026.