SILVIANA, W.; MARITA, M. Faktor-Faktor Penentu Penghindaran Pajak pada Perusahaan Multinasional Sektor Consumer Non-Cylicals . El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 7, n. 1, p. 370–385, 2026. DOI: 10.47467/elmal.v7i1.10546. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/10546. Acesso em: 1 may. 2026.