1.
Mufthi Abdillah Simatupang, Raihan Adinda Putri Kahilla, Rizka Zia Ananda. PAJAK PENGHASILAN PASAL 4 AYAT (2). JIIC. 2025;2(4):7699-7707. Accessed October 15, 2026. https://jicnusantara.com/index.php/jiic/article/view/3241