Purnama, Zuardiansyah Adi, and Luk Luk Fuadah. “PENGARUH KEBIJAKAN PEMBATASAN FOREIGN TAX CREDIT TERHADAP STRATEGI INCOME SHIFTING PERUSAHAAN MULTINASIONAL: A SYSTEMATIC LITERATURE REVIEW”. Jurnal Sains Manajemen Nitro, vol. 4, no. 2, Nov. 2025, pp. 49-60, https://ojs.nitromks.ac.id/jsmn/article/view/804.