MARYANTI; BENARDA. PENGARUH NON DEBT TAX SHIELD, CORPORATE TAX RATE, TANGIBILITY DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG. Jurnal Nusa Akuntansi, [S. l.], v. 3, n. 1, p. 121–138, 2026. DOI: 10.62237/jna.v3i1.351. Disponível em: https://jurnal.publikacitramedia.com/index.php/jna/article/view/351. Acesso em: 4 mar. 2026.