WURYANINGSIH, H.; NURYANAH, S. Why Is It Challenging to Apply Arm’s Length Principle on Intragroup Financing in Indonesia? A Tax Officials Perspectives. Jati: Jurnal Akuntansi Terapan Indonesia, [S. l.], v. 7, n. 2, p. 151–166, 2024. DOI: 10.18196/jati.v7i2.22716. Disponível em: https://journal.umy.ac.id/index.php/jati/article/view/22716. Acesso em: 9 may. 2025.