RAHDIA, D. U.; YULIAFITRI, I. Analysis of the fairness of loan interest rates to affiliated parties based on the arm’s length principle using the CUTM at PT X. Educoretax, [S. l.], v. 6, n. 9, p. 646–659, 2026. DOI: 10.54957/educoretax.v6i9.2381. Disponível em: https://jurnalku.org/index.php/educoretax/article/view/2381. Acesso em: 14 sep. 2026.