Amin M, Machmud A. Implementation of the Principle of Fairness in the Settlement of Income Tax Disputes under Article 26 on Cross-Border Transactions. DIJEMSS [Internet]. 2026 Feb. 25 [cited 2026 Jun. 19];7(3):3194-205. Available from: https://www.dinastipub.org/DIJEMSS/article/view/6045