Buhari, Lidya Maulia, Linda A.O. Tanor, and Olviane O. Sumampouw. “ANALYSIS OF THE IMPLEMENTATION OF ARTICLE 23 INCOME TAX AT PT. POS INDONESIA (PERSERO) MANADO BRANCH”. Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi 2, no. 1 (March 30, 2024): 42–50. Accessed April 19, 2026. http://jekma.feb-unima.com/index.php/jekma/article/view/76.