Sekian dan terimakasih
Sumber : Buku Arnold dan Mclnntyre, International Tax Primer, Kluwer Law International (2002,55 ); (FASB, 1978) Statement of Financial Accounting Concept (SFAC) No. 1 Paragraf 43; Data Bursa Efek Indonesia pada sector Consumer Goods Industry periode 2015 sampai dengan 2020; Hansen and Mowen,Transfer pricing can effect overall corporate income taxes. This particulary true for multinational corporation (1996:496).
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