Analisis penerapan prinsip kewajaran dan kelaziman usaha atas
transaksi afiliasi sehubungan dengan pemanfaatan harta tidak
berwujud di indonesia (suatu identifikasi fungsi development,
enhancement, maintenance, protection, and exploitation) = Analysis of arms length principle implementation for related party
transactions concerning the use of intangibles in indonesia (an
identification of development, enhancement, maintenance, protection,
and exploitation function)