@phdthesis{repository18156,
           title = {Penerapan Pajak Penghasilan Pasal 4 Ayat 2 Atas UMKM
Ditanggung Pemerintah (DTP) Berdasarkan Peraturan
Menteri Keuangan Nomor 09/PMK.03/2021},
          school = {Universitas Muhammadiyah Prof. DR. HAMKA},
            year = {2021},
          author = {Putra, Ilham Giantama},
             url = {http://repository.uhamka.ac.id/id/eprint/18156/}
}