SUHARNO, S. Implikasi Penurunan Tarif PPH Badan Berdasarkan Perppu 1 Tahun 2020 Terhadap Akuntansi Pajak Penghasilan. Journal of Tax and Business, [S. l.], v. 1, n. 2, p. 58–73, 2020. DOI: 10.55336/jpb.v2i1.21. Disponível em: https://jurnal.stpi-pajak.ac.id/index.php/JPB/article/view/21. Acesso em: 24 may. 2025.