@thesis{thesis,
		author={BELEN  JENNIFER and Kalsum  Umi},
		title ={PENGARUH TRANSFER PRICING DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE DAN KONSISTENSINYA DENGAN PRINSIP THE ARM'S LENGTH (ALP) (STUDI PADA PERUSAHAAN MULTINASIONAL DI BURSA EFEK INDONESIA TAHUN 2017-2021)},
		year={2023},
		url={http://repository.unsri.ac.id/98774/},
		abstract={This study aims to examine the effect of transfer pricing and return on assets on tax avoidance and its consistency with the principle of The Arm's Length (ALP) as a moderating variable. This study uses a quantitative approach with secondary data types. The population in this study are multinational companies listed on the IDX in 2017-2021. The number of samples in this study were 65 companies obtained using a purposive sampling technique. The results showed that transfer pricing has a negative effect on tax avoidance, return on assets has a negative effect on tax avoidance, and transfer pricing has no relationship when using The Arm's Length (ALP) consistency, while Return On Assets has a relationship when using The Arm's Length (ALP) consistency.}
		}