Burhan, I., Paramita, M. H. and Agand, R. (2022) “Final Income Tax Article 4 paragraph 2 on Interest on Customer Deposits and Savings”, Income Journal: Accounting, Management and Economic Research, 1(3), pp. 109–116. Available at: https://income-journal.com/index.php/income/article/view/21 (Accessed: 4 November 2025).