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  <div class="csl-entry">Analisis Efektivitas Multilateral Instrument Dan Subject To Tax Rule Dalam Mengatasi Penghindaran Pajak. <b>Jurnal Akuntansi Manado (JAIM)</b>, <i>[S. l.]</i>, p. 13 24, 2025. DOI: <a href="https://doi.org/10.53682/jaim.vi.11077">10.53682/jaim.vi.11077</a>. Disponível em: <a href="https://ejurnal.unima.ac.id/index.php/jaim/article/view/11077">https://ejurnal.unima.ac.id/index.php/jaim/article/view/11077</a>. Acesso em: 10 may. 2026.</div>
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