WULANDARI, J.; TAMBUNAN, M. R. The substance over form principle in Indonesia: Strengthening GAAR to combat tax avoidance. Educoretax, [S. l.], v. 6, n. 2, p. 108–125, 2026. DOI: 10.54957/educoretax.v6i2.2086. Disponível em: https://jurnalku.org/index.php/educoretax/article/view/2086. Acesso em: 14 mei. 2026.