Firmansyah H.S., Adrinata R. The Arm’s Length Principle vs the Global Tariff Approach: Determining Which is Better for Realising the SDGs. Jurnal Pajak dan Keuangan Negara [Internet]. 2025Sep.29 [cited 2026Feb.27];7(1):71-97. Available from: https://jurnal.pknstan.ac.id/index.php/pkn/article/view/3420