Analisis Putusan Pengadilan Pajak terhadap Sengketa Pembayaran Royalti atas Pemanfaatan Harta Tidak Berwujud dan Know-How sebagai Suatu Transaksi Transfer Pricing Di Indonesia: Studi Kasus pada 5 (Lima) Putusan Banding Pengadilan Pajak = Analysis of Tax Court Verdicts on Royalty Payments Disputes for The Use of Intangible Assets and Know-How as a Transfer Pricing Transaction in Indonesia: Case Studies on 5 (Five) Tax Court Appeal Verdicts