Analisis pengaruh ukuran perusahaan, effective tax rate dan struktur modal terhadap aggressiveness of transfer pricing perusahaan konstruksi di ASEAN-6 serta upaya pengawasan terkait faktor-faktor transfer pricing = Analysis of the effect of company size, effective tax rate and capital structure on aggressiveness of transfer pricing of construction companies in ASEAN-6 and supervision efforts related to transfer pricing factors.