YOGASWARA, W. Assessing the Effects of New Legislation on Tax Planning Strategies. Advances in Taxation Research, [S. l.], v. 1, n. 3, p. 114–124, 2023. DOI: 10.60079/atr.v1i3.211. Disponível em: http://advancesinresearch.id/index.php/ATR/article/view/211. Acesso em: 18 sep. 2025.