Arvianda, Vivi, 		Prasaja, Mukti, 		Wibawa, Koerniawan, AND 		Nurrohman, Aan.
" Fiscal Reconciliation of Commercial Financial Statements for Corporate Income Tax Calculation" <em>Jurnal Cendekia Keuangan</em> [Online], Volume 4 Number 2 (1 October 2025)