Warning: file_get_contents(https://ojs.journalbusiness.my/ojs.php): failed to open stream: HTTP request failed! HTTP/1.1 404 Not Found in /var/www/ojs.unud.ac.id_backup/lib/pkp/includes/functions.inc.php on line 4 PANJAITAN, Arga Rizki Juan Daniel; SETIABUDHI, I Ketut Rai. Kajian Yuridis Terhadap Bidang Perpajakan Guna Menyikapi Modus Penghindaran Pajak Berganda Treaty Shopping. Kertha Negara : Journal Ilmu Hukum, [S.l.], v. 8, n. 8, p. 36-48, jan. 2022. Available at: <https://ojs.unud.ac.id/index.php/kerthanegara/article/view/78990>. Date accessed: 28 aug. 2026.