Amendy, D. (2026) “Faktor-Faktor Penggerak Penghindaran Pajak : Perencanaan Pajak, Tunneling Incentive, dan Kepemilikan Manajerial”, SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 9(4), pp. 2018-2031. doi: 10.37481/sjr.v9i4.1747.