“KEDUDUKAN HUKUM ECONOMIC SUBSTANCE DALAM PENAFSIRAN TAX AVOIDANCE MENURUT HUKUM POSITIF INDONESIA”. Causa: Jurnal Hukum dan Kewarganegaraan 16, no. 2 (December 13, 2025): 1471–1480. Accessed October 2, 2026. https://cibjournal.com/index.php/causa/article/view/3638.