Tandiawan, V., A. Rahman Mus, Muhammad Su’un, and Asri Ady Bakri. “Impact of in-kind benefits on tax efficiency: A case study of PT Kurnia Luwuk Sejati”. Kasetsart Journal of Social Sciences, vol. 47, no. 2, June 2026, p. 470237, https://so04.tci-thaijo.org/index.php/kjss/article/view/290388.