ANGGRAENI, D.; ELMANIZAR, E. Tax Planning Strategy: Fixed Asset Revaluation as an Effort to Increase Tax Payment Efficiency. Research of Accounting and Sustainability, [S. l.], v. 1, n. 1, p. 37–46, 2025. DOI: 10.58777/ras.v1i1.513. Disponível em: https://sanscientific.com/journal/index.php/ras/article/view/513. Acesso em: 14 oct. 2025.