Purwanto, T., dan S. Sujono. “Legal Boundaries of Transfer Pricing in Royalty Payments to Foreign Affiliates: An Analysis of Tax Avoidance and Tax Crimes under Indonesian Tax Law”. Educoretax, vol. 6, no. 11, November 2026, hlm. 794-00, doi:10.54957/educoretax.v6i11.2430.