[1]
Lihayatina, P.N., Simarmata, R.G. and Hutagaol, P.M.J.L. 2026. Analisis Functional, Assets, And Risk (FAR) dalam Penentuan Harga Wajar Transaksi Afiliasi: Implikasi Terhadap Koreksi Transfer Pricing dan Secondary Adjustment. Surplus: Jurnal Ekonomi dan Bisnis. 5, 1 (Jul. 2026), 367–376. DOI:https://doi.org/10.71456/sur.v5i1.2234.