Siapa Sebenarnya Menikmati Penghasilan? Kerangka mini-CORPNET untuk Pengujian Beneficial Ownership. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, [S. l.], v. 8, n. 1, p. 39–61, 2026. DOI: 10.52869/gra4hr84. Disponível em: https://ejurnal.pajak.go.id/st/article/view/1368. Acesso em: 4 nov. 2026.