Establishment of Taxable Entrepreneurs (Pkp) Forretail Traders Based On Per-03/Pj/2022. yurisdiksi [Internet]. 2023 Jun. 27 [cited 2025 Aug. 1];19(1):15-40. Available from: https://yurisdiksi.unmerbaya.ac.id/index.php/yurisdiksi/article/view/171