SINAGA, H. D. P.; EMIRZON, J.; NOVERA, A. . Konstruksi Pajak Penghasilan atas Merger Perseroan Terbatas di Indonesia. Journal of Tax Law and Policy, [S. l.], v. 2, n. 3, p. 117–123, 2023. DOI: 10.56282/jtlp.v2i3.514. Disponível em: https://scientium.co.id/journals/index.php/jtlp/article/view/514. Acesso em: 7 jun. 2025.