?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adissertation&rft.aufirst=Ilham+Giantama&rft.au=Putra%2C+Ilham+Giantama&rft.aulast=Putra&rft.title=Penerapan+Pajak+Penghasilan+Pasal+4+Ayat+2+Atas+UMKM+Ditanggung+Pemerintah+(DTP)+Berdasarkan+Peraturan+Menteri+Keuangan+Nomor+09%2FPMK.03%2F2021&rft.degree=Diploma&rft.tpages=20&rft.inst=Universitas+Muhammadiyah+Prof.+DR.+HAMKA&rft.date=2021