PARDEDE, E.; ARIBOWO, I. Indonesia. JURNAL PAJAK INDONESIA (Indonesian Tax Review), [S. l.], v. 5, n. 2, p. 174–179, 2021. DOI: 10.31092/jpi.v5i2.1324. Disponível em: https://jurnal.pknstan.ac.id/index.php/JPI/article/view/1324. Acesso em: 14 aug. 2025.