ARYANI, Farida.
 DAMPAK IMPLEMENTASI PERUBAHAN DASAR PENGENAAN PAJAK  BERDASARKAN UNDANG-UNDANG HARMONISASI  PERATURAN PERPAJAKAN TERHADAP  PAJAK PENGHASILAN TERUTANG  WAJIB PAJAK ORANG PRIBADI KARYAWAN  (STUDI KASUS PADA PT. BERKAT SEJATI).
<strong>Jurnal Ilmiah Akuntansi Rahmaniyah</strong>, [S.l.], v. 6, n. 2, p. 255 - 274, july 2023.
ISSN 2620-6110.
Available at: &lt;<a href="https://www.jurnal.irs.ac.id/index.php/ak/article/view/289" target="_new">https://www.jurnal.irs.ac.id/index.php/ak/article/view/289</a>&gt;. Date accessed: 06 sep. 2026.
doi: <a href="https://doi.org/10.51877/jiar.v6i2.289">https://doi.org/10.51877/jiar.v6i2.289</a>.