M. Afif Harahap, Amanda Kartika dan Sefvira Maharani (2026) “PENGENAAN PAJAK PENGHASILAN PASAL 26 ATAS WAJIB PAJAK LUAR NEGERI ”, INTERNATIONAL, Journal of Sharia Business Management, 5(2), hlm. 138–149. Tersedia pada: https://e-journalbarokahpublisher.com/index.php/JMBS/article/view/369 (Diakses: 25 Juni 2026).