Lumbantoruan, Amber. “Analisis Perbedaan Perhitungan Laba Kena Pajak Menurut Laporan Keuangan Komersial Dan Laporan Keuangan Fiskal”. Jurnal Akuntansi 1, no. 2 (November 27, 2010): pp. 21–30. Accessed May 7, 2024. https://journal.maranatha.edu/index.php/jam/article/view/263.