Analisis Efektivitas Penerapan Pajak Penghasilan Pasal 22 di SPBU: Studi Kasus SPBU 14.201.180. utility [Internet]. 2025 Feb. 15 [cited 2026 Jun. 4];9(01):68-81. Available from: https://journal.unuha.ac.id/index.php/utility/article/view/3844