JOEL, Joas; SUHARMADI, Suharmadi; PUTRA, Yananto Mihadi. Assessing the Role of Exemption Certificates in Minimizing Import Income Tax Article 22 Prepayments: A Case Study of PT Sumber Alfa Makmur. Business, Economics, Law, Communication, and Social Sciences, Jakarta, ID, v. 2, n. 1, p. 118–125, 2026. DOI: 10.66755/belacoss.v2i1.169. Disponível em: https://journal.arepublisher.com/index.php/belacoss/article/view/169.. Acesso em: 13 jun. 2026.