SUTIONO, Jemmi; JUDGE, Zulfikar; ASRI, Dyah Permata Budi; FITRIA, Annisa. 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, [S. l.], v. 4, n. 1, 2026. DOI: 10.61292/eljbn.297. Disponível em: https://journals.ldpb.org/index.php/eljbn/article/view/297. Acesso em: 16 aug. 2026.