LIHAYATINA, P. N.; SIMARMATA, R. G.; HUTAGAOL, P. M. J. L. 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, [S. l.], v. 5, n. 1, p. 367–376, 2026. DOI: 10.71456/sur.v5i1.2234. Disponível em: https://yptb.org/index.php/sur/article/view/2234. Acesso em: 9 nov. 2026.