Analisis Efektivitas Penerapan Pajak Penghasilan Pasal 22 di SPBU: Studi Kasus SPBU 14.201.180. UTILITY: Jurnal Ilmiah Pendidikan dan Ekonomi, [S. l.], v. 9, n. 01, p. 68–81, 2025. DOI: 10.30599/5wche345. Disponível em: https://journal.unuha.ac.id/index.php/utility/article/view/3844. Acesso em: 4 jun. 2026.