Malonda, Jacky Jonathan, Jullie J. Sondakh, and Anneke Wangkar. “Analysis of Calculation, Deduction, Recording, and Reporting Income Tax Article 22 for Procurement of Goods at the Minahasa Regency Trade Service”. Formosa Journal of Applied Sciences 3, no. 7 (July 11, 2024): 1953–1968. Accessed April 20, 2026. https://journal.formosapublisher.org/index.php/fjas/article/view/9986.