@phdthesis{repository8752,
           title = {Penerapan Perhitungan dan Pelaporan Pajak Penghasilan Pasal 23 Atas Jasa Freight Forwarding Pada PT SBL},
          school = {Universitas Muhammadiyah Prof. DR. UHAMKA},
           month = {July},
            year = {2021},
          author = {Maharani, Elisa Nurayu and Zulpahmi, Zulpahmi},
             url = {http://repository.uhamka.ac.id/id/eprint/8752/}
}