Buhari, L. M., Tanor, L. A. and Sumampouw, O. O. (2024) “ANALYSIS OF THE IMPLEMENTATION OF ARTICLE 23 INCOME TAX AT PT. POS INDONESIA (PERSERO) MANADO BRANCH”, Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi, 2(1), pp. 42–50. Available at: http://jekma.feb-unima.com/index.php/jekma/article/view/76 (Accessed: 19 April 2026).