N. D. Kartiko, Amrie Firmansyah, and 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, vol. 1, no. 3, pp. 11–30, Oct. 2025, Accessed: Apr. 19, 2026. [Online]. Available: https://jurnal.smartpedia.co.id/index.php/SDLR/article/view/95