Bangkit Cahyono and Zudan Arief Fakrullah 2025. Reclassification of Excessive Royalties as Disguised Dividends: A Normative Analysis of Secondary Adjustment in Indonesian Tax Law and OECD Standards. Greenation International Journal of Law and Social Sciences. 3, 3 (Nov. 2025), 1387–1395. DOI:https://doi.org/10.38035/gijlss.v3i3.637.