Harmonization of Transfer Pricing Tax Provisions in the Enforcement of Double Taxation Avoidance Agreements (DTAs) in Response to Base Erosion and Profit Shifting (BEPS) in Accordance with the Principles of Pancasila. Int. J. Environ. Sci. [Internet]. 2026 Jul. 1 [cited 2026 Sep. 26];:240-58. Available from: https://theaspd.com/index.php/ijes/article/view/12968