Sabila, Mutiara, and Muhammad Rizal Saragih. “Pengaruh Perencanaan Pajak, Tunneling Incentive, Dan Kepemilikan Manajerial Terhadap Penghindaran Pajak”. RIGGS: Journal of Artificial Intelligence and Digital Business 5, no. 1 (February 13, 2026): 2870–2877. Accessed April 21, 2026. https://journal.ilmudata.co.id/index.php/RIGGS/article/view/6193.