CHARLES, Charles; JAMES, James; SIREGAR, Pablo Dwipa Ananta. Optimalisasi Penerimaan Negara: Penyesuaian Insentif Pajak atas Investasi di IKN terhadap BEPS Pilar 2. Jurnal Pendidikan Indonesia, [S. l.], v. 5, n. 12, p. 1732–1743, 2024. DOI: 10.59141/japendi.v5i12.6581. Disponível em: http://www.japendi.publikasiindonesia.id.solusipublish.com/index.php/japendi/article/view/6581. Acesso em: 30 dec. 2025.