Afida, Chabibah Nur. “Should CbCR Go Public? A Developing Country’s Perspective of Public CbCR”. JURNAL PAJAK INDONESIA (Indonesian Tax Review) 6, no. 2S (December 20, 2022): 626–640. Accessed March 1, 2026. https://jurnal.pknstan.ac.id/index.php/JPI/article/view/1824.