Rifki Cahya, W., and J. Abidin. “Pengaruh Intensitas Modal, Intensitas Aset Tetap Dan Transfer Pricing Terhadap Agresivitas Pajak”. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, vol. 8, no. 10, Oct. 2026, pp. 5048-61, https://journal-laaroiba.com/ojs/index.php/alkharaj/article/view/13461.