Jasmine, et al. “THE FACTORS AFFECTING TRANSFER PRICING DURING COVID-19 WITH PROFITABILITY AS A MODERATING VARIABLE ”. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), vol. 6, no. 2, May 2026, pp. 740-5, https://radjapublika.com/index.php/IJEBAS/article/view/5642.