Putra, A.A., Saputra, B. , Pahala, I. and Wahono, P. 2025. Fiscal loss as a tax planning strategy in Indonesia. TOFEDU: The Future of Education Journal. 4, 6 (Jun. 2025), 1970–1976. DOI:https://doi.org/10.61445/tofedu.v4i6.702.