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. acopen [Internet]. 2023 Jun. 26 [cited 2025 Dec. 7];8(1):10.21070/acopen.8.2023.3578. Available from: https://acopen.umsida.ac.id/index.php/acopen/article/view/3578