ZEBUA, R. .; LUSIANA, L.; WIJAYA, R. A. The Effect of Leverage, Company Size, and Executive Characteristics on Tax Planning. UPI YPTK Journal of Business and Economics, [S. l.], v. 5, n. 3, p. 26–35, 2021. DOI: 10.35134/jbe.v5i3.71. Disponível em: https://jbe-upiyptk.org/ojs/index.php/jbe/article/view/71. Acesso em: 12 may. 2026.