Epiranto, Idel, and Silmi Kafah Aulia. “Pengaruh PPN Dan PPh Pasal 23 Terhadap Hutang Pajak Pada Bank Umum Syariah Di Indonesia”. Journal of Economics and Business Academia, vol. 1, no. 1, July 2023, pp. 20-25, https://ciptakind-publisher.com/jaeba/index.php/ojs/article/view/5.