Perubahan tarif pajak penghasilan badan menurut undang-undang pajak penghasilan no. 36 tahun 2008 dan praktik earnings management. Jurnal Bisnis dan Akuntansi, [S. l.], v. 17, n. 1, p. 65–76, 2018. DOI: 10.34208/jba.v17i1.15. Disponível em: https://jurnaltsm.id/index.php/JBA/article/view/15. Acesso em: 23 aug. 2026.