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. IJEMA [Internet]. 2025 Mar. 25 [cited 2025 Dec. 5];2(2):239-4. Available from: https://international.areai.or.id/index.php/IJEMA/article/view/621