Youce, J., Indupurnahayu, I., & Hurriyaturohman, H. (2026). Fiscal Correction Analysis of Commercial Financial Statements in Determining Corporate Income Tax Payable at PT Bangun Putra Pesaka. Jurnal HARMONI: Jurnal Akuntansi Dan Keuangan, 4(2), 123–129. https://doi.org/10.32832/jharmoni.v4i2.22860 (Original work published March 5, 2026)