Handayani, Desi. “Analisis Pengaruh Tax Planning Terhadap Ekuitas Perusahaan”. Journal of Applied Accounting and Taxation 2, no. 2 (October 28, 2017): 107–113. Accessed September 12, 2026. https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/556.