AGUSTIYANI, Agustiyani; MINANARI, Minanari. The Influence of ROA, DER, and Tax Planning on Corporate Income Tax Payable (A Study on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2017 - 2021). Jurnal Ilmu Ekonomi dan Sosial (JIES), Jakarta, Indonesia, v. 13, n. 2, p. 144–157, 2025. DOI: 10.22441/jies.v13i2.32543. Disponível em: https://publikasi.mercubuana.ac.id/index.php/jies/article/view/32543. Acesso em: 29 jun. 2026.