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EFEKTIVITAS e-SPT PAJAK PENGHASILAN BADAN DAN e-FILLING SYSTEM TERHADAP PENERIMAAN PPH BADAN SERTA TAX PLANNING SEBAGAI VARIABEL PEMODERASI.
<strong>JOURNAL OF BUSINESS STUDIES</strong>, [S.l.], v. 4, n. 2, dec. 2019.
ISSN 2443-3837.
Available at: &lt;<a href="https://ojs3.binainsancerdas.com/index.php/jbsuta/article/view/2341" target="_new">https://ojs3.binainsancerdas.com/index.php/jbsuta/article/view/2341</a>&gt;. Date accessed: 13 apr. 2026.