SABILA, Mutiara; SARAGIH, Muhammad Rizal. Pengaruh Perencanaan Pajak, Tunneling Incentive, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak. RIGGS: Journal of Artificial Intelligence and Digital Business, [S. l.], v. 5, n. 1, p. 2870–2877, 2026. DOI: 10.31004/riggs.v5i1.6193. Disponível em: https://journal.ilmudata.co.id/index.php/RIGGS/article/view/6193. Acesso em: 14 nov. 2026.