Tetehuka, H. et al. 2025. The Influence of Transfer Pricing and Debt Costs on Tax Avoidance in Manufacturing Companies in the Food and Beverage Subsector Listed on the IDX in 2021-2024. Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi. 3, 4 (Dec. 2025), 59–67.