M.KHAYRUL REZA SIMBOLON; ABIMA DWIKI RUKMANA; DINI VIENTIANY. ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 ATAS KEGIATAN IMPOR DI INDONESIA. JURNAL ILMIAH PENELITIAN MAHASISWA, [S. l.], v. 4, n. 3, p. 955–966, 2026. DOI: 10.61722/jipm.v4i3.2603. Disponível em: https://ejurnal.kampusakademik.my.id/index.php/jipm/article/view/2603. Acesso em: 21 jun. 2026.