Tax Planning  Article 21  PT PH Groups in Indonesia. JIMU (JURNAL ILMIAH MANAJEMEN UBHARA), [S. l.], v. 6, n. 1, 2024. Disponível em: https://ejurnal.ubharajaya.ac.id/index.php/JIMU/article/view/3004.. Acesso em: 18 feb. 2025.