Pengaruh Income Shifting Incentives Terhadap Pemanfaatan Negara Tax Haven . Jurnal Akuntansi Manado (JAIM), [S. l.], p. 1 12, 2025. DOI: 10.53682/jaim.vi.11064. Disponível em: https://ejurnal.unima.ac.id/index.php/jaim/article/view/11064. Acesso em: 9 jan. 2026.