WIJAYA, Suparna; 						KUSUMANINGTYAS, Dewi Sekarsari.
 Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia.
<strong>Jurnal Ilmiah Akuntansi dan Bisnis</strong>, [S.l.], v. 15, n. 1, p. 35-48, jan. 2020.
ISSN 2303-1018.
Available at: &lt;<a href="https://ojs.unud.ac.id/index.php/jiab/article/view/50647" target="_new">https://ojs.unud.ac.id/index.php/jiab/article/view/50647</a>&gt;. Date accessed: 14 oct. 2025.
doi: <a href="https://doi.org/10.24843/JIAB.2020.v15.i01.p04">https://doi.org/10.24843/JIAB.2020.v15.i01.p04</a>.