ANALISIS PENERAPAN PAJAK PENGHASILAN JAMINAN HARI TUA PESERTA BPJS KETENAGAKERJAAN CABANG MANADO. JMAV [Internet]. 2025 Oct. 31 [cited 2026 Mar. 11];1(1):164-73. Available from: https://ejurnal.polimdo.ac.id/index.php/JMAV/article/view/33