Hassanudin, Abdul Fatah, Muammar Rinaldi, Nurjaman Nurjaman, and Agung Yulianto. “The Impact of Profits Tax (PPh) Rate and Tax Making Plans On Income Management: Empirical Examine On Plantation Sub-Zone Corporations”. Gema Wiralodra 16, no. 3 (January 2, 2026): 403–410. Accessed January 10, 2026. https://gemawiralodra.unwir.ac.id/index.php/gemawiralodra/article/view/829.