WIJAYA, S.; IZMA AWWALIA SABINA, D. REFORMULASI PENGKREDITAN PAJAK MASUKAN PASCA OMNIBUS LAW. JURNAL PAJAK INDONESIA (Indonesian Tax Review), [S. l.], v. 5, n. 1, 2021. DOI: 10.31092/jpi.v5i1.1241. Disponível em: https://jurnal.pknstan.ac.id/index.php/JPI/article/view/1241. Acesso em: 1 mar. 2026.