Jukipli J, Ismail I, Hartana H. Legal Concept of Corporate Income Tax Rates In The Work Agreement For The 3rd Generation Coal Mining Company To Create Legal Certainty. JIHP [Internet]. 2026 Apr. 16 [cited 2026 Sep. 13];9(1):26-35. Available from: http://139.162.50.187/index.php/IHP/article/view/7808