Koshan, Hayder. “Analysis of the Gap Between Taxable Profit and Accounting Profit and Its Impact on Tax Justice and Financial Stability: An Applied Study at the General Tax Authority of Iraq for the Period 2018-2025”. Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan 3, no. 3 (March 30, 2026): 14. Accessed June 4, 2026. https://economics.pubmedia.id/index.php/jampk/article/view/1124.