GRATIA NANSI SEMBEL; INGGRIANI ELIM; CHRISTIAN DATU. Analisis Penerapan PPh Pasal 23 Atas Jasa Sewa Alat Berat Pada PT Sukses Mulia Jaya Kalasey Satu. Indonesian Journal of Economics Management and Accounting, [S. l.], v. 3, n. 7, p. 1995–2003, 2026. Disponível em: https://jurnal.intekom.id/index.php/ijema/article/view/2216. Acesso em: 30 aug. 2026.