M.Khayrul Reza Simbolon, Abima Dwiki Rukmana, and Dini Vientiany. “ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 ATAS KEGIATAN IMPOR DI INDONESIA”. JURNAL ILMIAH PENELITIAN MAHASISWA, vol. 4, no. 3, June 2026, pp. 955-66, doi:10.61722/jipm.v4i3.2603.