Agustiyani A, Minanari M. 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). JIES [Internet]. 2025 Aug. 25 [cited 2026 Jun. 28];13(2):144-57. Available from: https://publikasi.mercubuana.ac.id/index.php/jies/article/view/32543