Febriyanti, Ria Syifa, and Nurul Aisyah. “The Effect of Income Shifting Incentives on Tax Avoidance”. Adpebi Science Series 1, no. 1 (March 2, 2024). Accessed August 31, 2025. https://adpebipublishing.com/index.php/AICMEST/article/view/374.