Nareswari NY, Sitinjak ND. GROSS UP BERMANFAAT DALAM TAX PLANNING ?. J. Ilmiah Bisnis dan Perpaj. [Internet]. 2019 Feb. 1 [cited 2026 Oct. 3];1(1):26-33. Available from: https://jurnal.unmer.ac.id/index.php/jb/article/view/2778