DINI VIENTIANY; LATHIFAH ANANDA PUTRI; RULI PEBRINA BR SITEPU. KETENTUAN UMUM PERPAJAKAN DAN TATA CARA PERPAJAKAN . JURNAL ILMIAH PENELITIAN MAHASISWA, [S. l.], v. 2, n. 4, p. 118–129, 2024. DOI: 10.61722/jipm.v2i4.244. Disponível em: https://ejurnal.kampusakademik.my.id/index.php/jipm/article/view/244. Acesso em: 26 oct. 2025.