WIDYASTUTI, M.; ERNADI, H. Income Tax Rates and Earnings Management in Indonesian Consumer Goods: Tarif Pajak Penghasilan Korporasi dan Manajemen Laba pada Industri Barang Konsumsi: Analisis Empiris di Indonesia. Academia Open, [S. l.], v. 8, n. 1, p. 10.21070/acopen.8.2023.3578, 2023. DOI: 10.21070/acopen.8.2023.3578. Disponível em: https://acopen.umsida.ac.id/index.php/acopen/article/view/3578. Acesso em: 7 dec. 2025.