Lubis, Nurul Izzah, Citra Windi Lubis, Haervi Yunira, and Khairunnisa Khairunnisa. “Pengambilan Keputusan Struktur Modal Melalui Perbedaan Penilaian Tax Shield”. Citizen : Jurnal Ilmiah Multidisiplin Indonesia 5, no. 3 (June 30, 2025): 938–948. Accessed May 25, 2026. https://www.das-institute.com/journal/index.php/citizen-journal/article/view/870.