IBRAHIM, H.; SARI, D. Penerapan BEPS Action Plan 4 sebagai Penangkal Penghindaran Pajak melalui Pembebanan Biaya Pinjaman. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 8, n. 2, p. 1732-1745, 2024. DOI: 10.33395/owner.v8i2.2043. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2043. Acesso em: 17 apr. 2026.