PRASETYO, W. N. B.; SARI, D. Sengketa Pajak atas Koreksi Biaya Royalti dan Secondary Adjustment (Studi Kasus Putusan Banding PT XYZ). Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 7, n. 4, p. 2970-2982, 2023. DOI: 10.33395/owner.v7i4.1697. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/1697. Acesso em: 17 apr. 2026.