Sari, Nuraini, and Ririn Susanti Hunar. “Analysis Method of Transfer Pricing Used by Multinational Companies Related to Tax Avoidance and Its Consistencies to the Arm’s Length Principle”. Binus Business Review 6, no. 3 (December 1, 2015): 341–355. Accessed August 3, 2025. https://journal.binus.ac.id/index.php/BBR/article/view/944.