Silalahi, Heriantonius. “Reconfiguring Tax Sovereignty under the OECD Two-Pillar Framework: Legal and Institutional Readiness in a Developing Economy”. Jurnal Inovasi Pajak Indonesia 1, no. 4 (January 10, 2025): 196–206. Accessed May 29, 2026. https://analysisdata.co.id/index.php/JIPI/article/view/297.