Tanujaya, Kennardi, and Winda Lius. “The Effect of Tax Planning Activities and Firm Characteristic: Evidence from Indonesia”. AKURASI: Jurnal Riset Akuntansi dan Keuangan 5, no. 1 (February 3, 2023): 11-28. Accessed February 7, 2025. https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/765.