AGUSTIN, I.; ERNANDI, H. Evaluation of the Implementation of Tax Planning as an Effort to Minimize the Tax Burden in the Context of Tax Management: Evaluasi Penerapan Tax Planning Sebagai Upaya Meminimalkan Beban Pajak dalam Rangka Manajemen Pajak. Academia Open, [S. l.], v. 5, p. 10.21070/acopen.5.2021.2543, 2021. DOI: 10.21070/acopen.5.2021.2543. Disponível em: https://acopen.umsida.ac.id/index.php/acopen/article/view/2543. Acesso em: 10 sep. 2025.