CHANDRASARI, Pungki Yunita. HOW SHOULD INDONESIA DESIGN THE STATUTORY GENERAL ANTI-AVOIDANCE RULE?. Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan, [S. l.], v. 16, n. 1, p. 25–36, 2023. DOI: 10.48108/jurnalbppk.v16i1.733. Disponível em: https://jurnalbppk.kemenkeu.go.id/jurnalbppk/article/view/733. Acesso em: 23 apr. 2026.