THE EFFECT OF FINANCIAL DISTRESS AND TRANSFER PRICING ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE. JAT : Journal Of Accounting and Tax , [S. l.], v. 5, n. 1, p. 105–124, 2026. DOI: 10.36563/xag1kt56. Disponível em: https://journal.unita.ac.id/index.php/jat/article/view/2042. Acesso em: 11 oct. 2026.