Sarini A, Muhammad R. Tax Planning or Profit Shifting? Investigating the Drivers of Transfer Pricing in Indonesia’s Pharmaceutical Sector. Econ. Bus. Account. Soc. Rev [Internet]. 2025 May 3 [cited 2026 Jun. 7];4(1):101-12. Available from: https://ecsis.org/index.php/ebasr/article/view/177