“Tantangan dan Peluang dalam Penerapan Pajak Penghasilan Pasal 23 di Era Digital”, JPIM, vol. 2, no. 01, pp. 1770–1776, Jun. 2025, Accessed: Mar. 19, 2026. [Online]. Available: https://ojs.ruangpublikasi.com/index.php/jpim/article/view/582