Septiandani, Dian, and Efi Yulistyowati. “PERBANDINGAN PENGATURAN PEMUNGUTAN PAJAK PENGHASILAN PADA MASA KHULAFAURRASYIDIN DAN DI INDONESIA SAAT INI”. JURNAL USM LAW REVIEW 4, no. 1 (June 3, 2021): 49–66. Accessed June 28, 2026. https://journals.usm.ac.id/index.php/julr/article/view/3313.