Ismah, Nurul, and Agustin Ningrum. “Tinjauan Komprehensif Atas Peraturan Pembatasan Interest Deductions and Other Financial Payments Di Indonesia”. Journal of Applied Accounting and Taxation 5, no. 1 (March 31, 2020): 70-84. Accessed April 20, 2024. https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/1443.