Faramitha, Firda Kiah, Indra Lukmana Putra, and Widi Dwi Ernawati. “Perencanaan Pajak Melalui Pemilihan Metode Net, Gross, Dan Gross Up Berdasarkan PMK No. 168/PMK.03/2023 Pada PT X”. Revenue Manuscript 4, no. 2 (June 26, 2026): 68–75. Accessed July 11, 2026. https://orbitassociation.com/index.php/revenue/article/view/158.