IRAWAN, Ferry; HAPSARI, Annisa Diah. USULAN DESAIN STATUTORY GAAR INDONESIA: STUDI KOMPARATIF TIGA SISTEM HUKUM BERBEDA. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), [S. l.], v. 6, n. 2, p. 157–171, 2022. DOI: 10.32897/jsikap.v6i2.734. Disponível em: https://jurnal.usbypkp.ac.id/index.php/sikap/article/view/734. Acesso em: 18 jun. 2026.