Cahyoginarti Cahyoginarti et al. 2025. Transfer Pricing and Tax Planning Analysis of the Effectiveness of the Gross-Up Method and Its Implications for Equity of Income Distribution. International Journal of Economics, Management and Accounting. 2, 2 (Mar. 2025), 239–249. DOI:https://doi.org/10.61132/ijema.v2i2.621.