HERLAMBANG, H.; HUTAURUK, A.; SINAMBELA, H. Legal Liability of Parties to Lease Agreements Concerning Income Tax Withholding and Remittance under Law Number 7 of 2021 on the Harmonization of Tax Regulations. Fox Justi : Jurnal Ilmu Hukum, [S. l.], v. 16, n. 03, p. 616–628, 2026. Disponível em: https://ejournal.seaninstitute.or.id/index.php/Justi/article/view/8989. Acesso em: 18 aug. 2026.