C. Triyono, A. S. Wibowo, S. Sulani, A. R. Putra, and U. P. Lestari, “Arm’s Length Transactions and Corporate Evidence in Tax Transfer Pricing Disputes”, Journal of Social Science Studies, vol. 4, no. 2, pp. 1–16, Jul. 2024, Accessed: Feb. 10, 2026. [Online]. Available: https://jos3journals.id/index.php/jos3/article/view/348