Analyzing General Anti-Avoidance Rule (GAAR) Policy in Indonesia . E-Jurnal Akuntansi, [S. l.], v. 34, n. 8, 2026. DOI: 10.24843/. Disponível em: https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/5034. Acesso em: 16 aug. 2026.