PAJAK   PENGHASILAN   23. Jurnal Intelek Insan Cendikia, [S. l.], v. 2, n. 6, p. 11569–11578, 2025. Disponível em: https://jicnusantara.com/index.php/jiic/article/view/3788. Acesso em: 20 may. 2026.