KRISTIE, Olivia Jesica; HENDRAWAN, Adang. PENURUNAN TARIF PPH BADAN DITINJAU DARI PENANAMAN MODAL. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), [S. l.], v. 5, n. 2, p. 144–153, 2021. DOI: 10.32897/jsikap.v5i2.473. Disponível em: https://jurnal.usbypkp.ac.id/index.php/sikap/article/view/473. Acesso em: 6 jun. 2026.