Tambunan, Rafael, and Yulianti Abbas. “Evaluasi Implementasi Analisis Kesebandingan Atas Sengketa Transfer Pricing PT OCI”. Owner : Riset dan Jurnal Akuntansi 7, no. 4 (October 1, 2023): 2785-2795. Accessed April 17, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/1735.