M.Khayrul Reza Simbolon, Abima Dwiki Rukmana, Dini Vientiany. ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 ATAS KEGIATAN IMPOR DI INDONESIA. JIPM [Internet]. 2026 Jun. 19 [cited 2026 Jun. 21];4(3):955-66. Available from: https://ejurnal.kampusakademik.my.id/index.php/jipm/article/view/2603