Ilham, M. dan Widiastuti, B. 2022. Hambatan Penyelesaian Sengketa Transfer Pricing Melalui Mutual Agreement Procedure (MAP) Di Indonesia. Educoretax. 2, 1 (Feb 2022), 20–34. DOI:https://doi.org/10.54957/educoretax.v2i1.129.