Aulia, Naiya, and Mohammad Imam Gusthomi. “Tantangan Implementasi General Anti-Avoidance Rule Dalam Sistem Hukum Pajak Indonesia Pasca-UU HPP”. Jurnal Ilmiah Wahana Pendidikan 12, no. 6.D (June 28, 2026): 1-10. Accessed June 29, 2026. https://www.jurnal.peneliti.net/index.php/JIWP/article/view/13386.