Yessica Amelia and Rizal, M. 2026. Mapping the Tax Planning Incentives Behind Royalty Flows: A Qualitative Synthesis of Network Analysis, Gravity Models, and Multinational Profit Shifting Strategies. International Journal of Management, Accounting & Finance (KBIJMAF). 3, 2 (Apr. 2026), 1–11. DOI:https://doi.org/10.70142/kbijmaf.v3i2.431.