YESSICA AMELIA; RIZAL, M. . 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), [S. l.], v. 3, n. 2, p. 1–11, 2026. DOI: 10.70142/kbijmaf.v3i2.431. Disponível em: https://jurnal-mnj.stiekasihbangsa.ac.id/index.php/KBIJMAF/article/view/431. Acesso em: 21 may. 2026.