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