CAHYOGINARTI CAHYOGINARTI; REHULINA BANGUN; BENHUR PAKPAHAN; SABARITA TARIGAN. 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, [S. l.], v. 2, n. 2, p. 239–249, 2025. DOI: 10.61132/ijema.v2i2.621. Disponível em: https://international.areai.or.id/index.php/IJEMA/article/view/621. Acesso em: 5 dec. 2025.