Yessica Amelia, and M. . Rizal. “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 &Amp; Finance (KBIJMAF), vol. 3, no. 2, Apr. 2026, pp. 1-11, doi:10.70142/kbijmaf.v3i2.431.