Agustin, Ida, and Herman Ernandi. “Evaluation of the Implementation of Tax Planning As an Effort to Minimize the Tax Burden in the Context of Tax Management”. Academia Open 50 (December 28, 2021): 10.21070/acopen.5.2021.2543. Accessed May 11, 2025. https://acopen.umsida.ac.id/index.php/acopen/article/view/2543.