AISYAH TRIA CANTIKASARI; DHANU DAMAI BUWANA; EKA RAMADAN PUTRA; HERANDY DESTIAN ANIS QORILLAHI; LUTHFI DAMARJATI RIYANTO; PELU, S. A. S. Reviewing the Implementation of the Global Minimum Tax on Tax Incentive Policies in Indonesia. IPSAR (International Public Sector Accounting Review), [S. l.], v. 4, n. 1, 2026. DOI: 10.31092/ipsar.v4i1.3902. Disponível em: https://jurnal.pknstan.ac.id/index.php/IPSAR/article/view/3902. Acesso em: 30 apr. 2026.