Sabila, M. and Saragih, M.R. 2026. Pengaruh Perencanaan Pajak, Tunneling Incentive, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak. RIGGS: Journal of Artificial Intelligence and Digital Business. 5, 1 (Feb. 2026), 2870–2877. DOI:https://doi.org/10.31004/riggs.v5i1.6193.