Purnama ZA, Fuadah LL. PENGARUH KEBIJAKAN PEMBATASAN FOREIGN TAX CREDIT TERHADAP STRATEGI INCOME SHIFTING PERUSAHAAN MULTINASIONAL: A SYSTEMATIC LITERATURE REVIEW. JSMN [Internet]. 2025 Nov. 27 [cited 2026 Apr. 29];4(2):49-60. Available from: https://ojs.nitromks.ac.id/jsmn/article/view/804