“KONSTRUKSI MODEL OECD BASE EROSION PROFIT SHIFTING ACTION PLAN 12TH GUNA MEWUJUDKAN TRANSPARANSI PERENCANAAN PAJAK”. Jurnal Akuntansi 16, no. 2 (October 29, 2022): 141–157. Accessed April 28, 2025. https://ejournal.atmajaya.ac.id/index.php/JARA/article/view/2875.