KRISNA HERDIANA; ZAKKY ASHIDIQI. The Passive Association Factor in Determining Transfer Pricing for Intra-Group Service Transactions: A Case Study of the Tax Court Decision on the Appeal Filed by PT SCI. Al-Kharaj: Journal of Islamic Economic and Business, [S. l.], v. 8, n. 1, 2026. DOI: 10.24256/kharaj.v8i1.9463. Disponível em: https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/9463. Acesso em: 2 feb. 2026.