WIBOWO, Edi Tri; 						ASIAH, Neng.
 Analisis Penerapan Tax Planning atas PPh Pasal 21 Untuk Memperoleh Tax Saving Terhadap PPh Badan.
<strong>JURNAL ONLINE INSAN AKUNTAN</strong>, [S.l.], v. 7, n. 2, p. 155-170, dec. 2022.
ISSN 2528-0163.
Available at: &lt;<a href="https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1995" target="_new">https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1995</a>&gt;. Date accessed: 12 july 2026.
doi: <a href="https://doi.org/10.51211/joia.v7i2.1995">https://doi.org/10.51211/joia.v7i2.1995</a>.