IBRAHIM, H.; SARI, D. Implementing OECD BEPS Action Plan 4 in Indonesia, a comparative study with Malaysia. Jurnal Manajemen Bisnis, Akuntansi dan Keuangan, [S. l.], v. 2, n. 2, p. 129–146, 2023. DOI: 10.55927/jambak.v2i2.6922. Disponível em: https://journal.formosapublisher.org/index.php/jambak/article/view/6922. Acesso em: 30 apr. 2026.