Triyono, Cahyo, Agung Satryo Wibowo, Sulani Sulani, Arif Rachman Putra, and Utami Puji Lestari. 2024. “Arm’s Length Transactions and Corporate Evidence in Tax Transfer Pricing Disputes”. Journal of Social Science Studies 4 (2): 1-16. https://jos3journals.id/index.php/jos3/article/view/348.