“PENURUNAN TARIF PPH BADAN DITINJAU DARI PENANAMAN MODAL”. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) 5, no. 2 (August 21, 2021): 144–153. Accessed July 17, 2026. https://stag-jurnal.usbypkp.ac.id/index.php/sikap/article/view/473.