Krisna Herdiana, and 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, vol. 8, no. 1, Jan. 2026, doi:10.24256/kharaj.v8i1.9463.