Anggi Anggeriani br Ketaren, Dtm Al Shadad Zaini, and Vania Khairunisa lubis, “PAJAK   PENGHASILAN   23”, JIIC, vol. 2, no. 6, pp. 11569–11578, Jun. 2025, Accessed: Oct. 06, 2026. [Online]. Available: https://jicnusantara.com/index.php/jiic/article/view/3788