ANANDA, Graciella Azzura Putri; LIE, Gunardi. Efektivitas Global Minimum Tax Dalam Mengatasi Base Erotion and Profit Shifting (BEPS) serta Implikasinya Terhadap Kedaulatan Fiskal Indonesia. Journal of Law, Education and Business, [S. l.], v. 4, n. 1, p. 519–530, 2026. DOI: 10.57235/jleb.v4i1.8388. Disponível em: https://rayyanjurnal.com/index.php/jleb/article/view/8388. Acesso em: 13 jun. 2026.