Analisis Pengujian Penerapan Prinsip Kewajaran dan Kelaziman Usaha Atas Transaksi Intercompany Loan Berupa Bunga Pinjaman Terhadap Pihak Afiliasi (Studi Kasus PT XYZ Indonesia) = The Analysis of Arms Length Principle Implementation of Intercompany Loan Transaction in the form of Interest on Loans to Affiliated Party (A Case Study of PT XYZ Indonesia)