AWAY, T. C.; WOKAS, H. R. N.; RONDONUWU, S. Pengaruh debt to equity ratio (DER), long-term debt to asset ratio (LDAR), dan discretionary accrual terhadap pajak penghasilan badan terutang (Studi pada perusahaan jasa transportasi dan logistik di Bursa Efek Indonesia periode 2019-2023). Riset Akuntansi dan Portofolio Investasi, [S. l.], v. 2, n. 2, p. 421–433, 2024. DOI: 10.58784/rapi.224. Disponível em: https://jurnal.ywnr.org/index.php/rapi/article/view/224. Acesso em: 26 may. 2026.