Dewi Lubis, Putri Kemala, et al. “Penerapan Pajak Penghasilan Pasal 28a: Studi Kasus UD Ginting”. Journal of Management Accounting, Tax and Production, vol. 3, no. 1, Mar. 2025, pp. 13-19, doi:10.57235/mantap.v3i1.4016.