Niko Putri K, Hidayat RT. Comparative Analysis of Fixed Asset Depreciation Rates Based on PSAK 16 and Law No. 36 of 2008 for the Optimization of Corporate Income Tax (Case Study at PT AKD). JAATB [Internet]. 30 September 2026 [dikutip 6 Oktober 2026];5(1):37-44. Tersedia pada: https://ejurnal.stietribhakti.ac.id/index.php/JAATB/article/view/660