IRWANTI, A. A. A.; HAMZAH, H.; AFIAH, N. Analysis of the Impact of Unified E-Bupot on Compliance with Income Tax Article 23 Withholding, Payment, and Reporting at PT Samudera Makassar Logistik. Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID), [S. l.], v. 4, n. 8, p. 951–966, 2025. Disponível em: https://ejournal.seaninstitute.or.id/index.php/esaprom/article/view/7120. Acesso em: 28 may. 2026.