Saragih, Lola Inganta, Padhilah Dikri, Kuat Sidik Wahyono, and Suparna Wijaya. “Pajak Pertambahan Nilai Terhadap Jasa Pendidikan: Upaya Mendukung Pemerataan Pendidikan”. JURNAL PAJAK INDONESIA (Indonesian Tax Review) 6, no. 2S (December 22, 2022): 674–680. Accessed March 1, 2026. https://jurnal.pknstan.ac.id/index.php/JPI/article/view/1975.