ANALISIS MEKANISME PAJAK PENGHASILAN PASAL 23 ATAS JASA FREIGHT FORWARDING PADA PT. POS INDONESIA KCU MANADO. JMAV [Internet]. 2025 Oct. 31 [cited 2026 Mar. 11];1(1):306-12. Available from: https://ejurnal.polimdo.ac.id/index.php/JMAV/article/view/62