AMENDY, D. Faktor-Faktor Penggerak Penghindaran Pajak : Perencanaan Pajak, Tunneling Incentive, dan Kepemilikan Manajerial. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, [S. l.], v. 9, n. 4, p. 2018-2031, 2026. DOI: 10.37481/sjr.v9i4.1747. Disponível em: https://www.ojspustek.org/index.php/SJR/article/view/1747. Acesso em: 7 oct. 2026.