Elmanizar, Elmanizar, & M. Akmal Murtadho.
" Evaluating the Efficiency of Tax Liability Calculations under PP No. 23/2018: A Tax Planning Perspective for PT. X." <em>E-Jurnal Akuntansi</em> [Online], 34.10 (2024): 2503-2520. Web. 14 Oct. 2025