Pengaruh Intensitas Modal dan Biaya Operasional terhadap Pajak Penghasilan Badan Terutang. Jurnal Ilmiah Akuntansi, [S. l.], v. 3, n. 4, p. 23–30, 2026. DOI: 10.69714/jxv22j87. Disponível em: https://journal.smartpublisher.id/index.php/jilak/article/view/2236. Acesso em: 3 nov. 2026.