GILBERT ALTHA M.TOHA; GRACELIA KOLNEL; GERMALINDO THEDO PUTRA RAGAT; FIICO HERVIN GRIMALDI PRATAMA MANOE; JUENDINY CHRISNA EKASARI. Tinjauan Teoritis Atas Perhitungan Pajak Penghasilan Badan Berdasarkan Undang – Undang HPP Tahun 2021. Jurnal Bisnis dan Manajemen (JURBISMAN), [S. l.], v. 3, n. 4, p. 1015–1028, 2025. DOI: 10.61930/jurbisman.v3i4.1382. Disponível em: https://ejournal.lapad.id/jurbisman/article/view/1382. Acesso em: 18 sep. 2026.