KARSAM, K.; ERFIANSYAH, E.; IRIYADI, I.; SUTARTI, S. PERPAJAKAN TEORI DAN PRAKTEK. Kesatuan Press, [S. l.], 2022. Disponível em: https://jurnal.ibik.ac.id/index.php/kpress/article/view/2575. Acesso em: 12 jun. 2026.