HANUM, Z.; MANULLANG, J. H. Pengaruh Return On Asset Dan Ukuran Perusahaan Terhadap Manajemen Pajak . Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 6, n. 4, p. 4050-4061, 2022. DOI: 10.33395/owner.v6i4.1008. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/1008. Acesso em: 18 apr. 2026.