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Bangkit Cahyono, Zudan Arief Fakrullah. Reclassification of Excessive Royalties as Disguised Dividends: A Normative Analysis of Secondary Adjustment in Indonesian Tax Law and OECD Standards. GIJLSS [Internet]. 2025 Nov. 24 [cited 2025 Nov. 30];3(3):1387-95. Available from: https://research.e-greenation.org/GIJLSS/article/view/637