Kartiko ND, Amrie Firmansyah, Abdul Al-Malik Al-Muluk. Reassessing the Matching Principle’s Relevance in Recognizing Staff Bonus Expenses in Corporate Tax Disputes. Siyasah Dusturiyah: State Law Review. 2025;1(3):11-30. Accessed April 19, 2026. https://jurnal.smartpedia.co.id/index.php/SDLR/article/view/95