HASSANUDIN, Abdul Fatah; RINALDI, Muammar; NURJAMAN, Nurjaman; YULIANTO, Agung. The Impact of Profits Tax (PPh) Rate and Tax Making Plans On Income Management: Empirical Examine On Plantation Sub-Zone Corporations. Gema Wiralodra, [S. l.], v. 16, n. 3, p. 403–410, 2026. DOI: 10.31943/gw.v16i3.829. Disponível em: https://gemawiralodra.unwir.ac.id/index.php/gemawiralodra/article/view/829. Acesso em: 10 jan. 2026.