Saptono, Prianto Budi, and Cyntia Ayudia. “Income Tax Issues on the Omnibus Law and Its Implications in Indonesia”. AKRUAL: Jurnal Akuntansi 12, no. 2 (March 19, 2021): 164–178. Accessed May 7, 2024. https://journal.unesa.ac.id/index.php/aj/article/view/12217.