Siti Masitoh, and R. Wedi Rusmawan Kusumah. 2025. “The Effect of Transfer Pricing and Leverage on Tax Avoidance With Independent Commissioners As Moderation: Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2019-2024 Period”. International Journal of Economics and Management Research 4 (3):914-27. https://doi.org/10.55606/ijemr.v4i3.711.