Setiawan, A., & Sugiyarti, L. (2026). Pengaruh Karakteristik Perusahaan, Good Corporate Governance dan Biaya Operasional terhadap Pajak Penghasilan Badan Terutang. Indonesian Journal of Multidisciplinary on Social and Technology, 4(3), 9767–9779. https://doi.org/10.69693/ijmst.v4i3.14258