SAFITRI, L. Analyzing the Implications of Tax Accounting Rules on Capitalization and Expense Treatment. Advances in Taxation Research, [S. l.], v. 1, n. 3, p. 125–135, 2023. DOI: 10.60079/atr.v1i3.216. Disponível em: http://advancesinresearch.id/index.php/ATR/article/view/216. Acesso em: 18 sep. 2025.