@phdthesis{repository15259,
           title = {Penerapan Perhitungan, Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 23 Atas Jasa Pemeliharaan Pipa Pada Pt Pgas Solution},
          school = {Universitas Muhammadiyah Prof. DR. HAMKA},
           month = {July},
            year = {2019},
          author = {Noviyanti, Dian and Sumardi, Sumardi},
             url = {http://repository.uhamka.ac.id/id/eprint/15259/}
}