Aji, Sungkono Bayu, Guntur Eko Saputro, and Suwito Suwito. “Analysis of the Directorate General of Taxes’ Measures to Safeguard Taxation on Cross-Border Transactions and Prevent Tax Evasion via Transfer Pricing”. International Journal of Technology and Education Research 4, no. 04 (October 28, 2026): 206-231. Accessed November 4, 2026. https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6483.