Dwi Prasetyo, Bangkit, and Diana Puspitasari. “Tax Treaty Scrutiny, Proprietary Costs, and Offshore Disclosure in Emerging Markets”. Jurnal Inovasi Pajak Indonesia 2, no. 1 (April 10, 2025): 01–18. Accessed May 29, 2026. https://analysisdata.co.id/index.php/JIPI/article/view/326.