Kroma, Mutiara Pertiwi, Treesje Runtu, and Sintje Rondonuwu. “Implementation of Income Tax on Third Party Services at PT. Taspen (Persero) Manado”. Formosa Journal of Applied Sciences 3, no. 11 (November 8, 2024): 4369–4382. Accessed April 18, 2026. https://journal.formosapublisher.org/index.php/fjas/article/view/12088.