C. Zebua and R. Arsjah, “The Impact Of Transfer Pricing, Thin Capitalization, And Capital Intensity On Tax Evasion, With Sales Growth Serving As A Moderating Component. Food & Beverage Sector Companies Listed On The Indonesia Stock Exchange: Empirical Study (2019-2023)”, EKOMBIS, vol. 13, no. 4, pp. 3641–3654, Sep. 2025.