Joel, Joas, Suharmadi Suharmadi, and Yananto Mihadi Putra. “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 2, no. 1 (January 29, 2026): 118–125. Accessed June 13, 2026. https://journal.arepublisher.com/index.php/belacoss/article/view/169.