Irawan, Ferry, dan Roshaiza Taha. “A Comparative Analysis of Transfer Pricing Regulation in Indonesia and Malaysia”. Educoretax 5, no. 12 (Desember 31, 2025): 1422–1431. Diakses Mei 29, 2026. https://jurnalku.org/index.php/educoretax/article/view/2000.