Silviana, Winda, and Marita Marita. “Faktor-Faktor Penentu Penghindaran Pajak Pada Perusahaan Multinasional Sektor Consumer Non-Cylicals”. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 7, no. 1 (January 2, 2026): 370–385. Accessed May 1, 2026. https://journal-laaroiba.com/ojs/index.php/elmal/article/view/10546.