Sutiono, J., Judge, Z., Asri, D.P.B. and Fitria, A. 2026. Implikasi Pengaturan Nilai Investasi Minimum PMA terhadap Erosi Basis Pajak di Indonesia: Koherensi Rezim Investasi, BEPS, dan Pajak Minimum Global. Ethics and Law Journal: Business and Notary. 4, 1 (Feb. 2026). DOI:https://doi.org/10.61292/eljbn.297.