Marulli, Mohamad. “Fiscal Risk Management of Indonesia’s Tax Incentive Regime Under Global Minimum Tax: Evidence from BKPM LKPM Investment Data 2010–2026”. JURNAL MANAJEMEN RISIKO, vol. 7, no. 1, June 2026, pp. 1-13, https://ejournal.uki.ac.id/index.php/mr/article/view/8553.