SAGALA, Wilson; ANGGUSTI, Martono; SIHOTANG, Januari. Transfer Pricing as an Instrument of Tax Avoidance in Multinational Corporations: Challenges in Law Enforcement and the Implementation of the Arm’s Length Principle in Indonesia. Al-Risalah Jurnal Ilmu Syariah dan Hukum, [S. l.], p. 689–707, 2026. DOI: 10.24252/al-risalah.vi.66298. Disponível em: https://journal.uin-alauddin.ac.id/index.php/al_risalah/article/view/66298. Acesso em: 22 sep. 2026.