Joel J, Suharmadi S, Putra YM. Assessing the Role of Exemption Certificates in Minimizing Import Income Tax Article 22 Prepayments: A Case Study of PT Sumber Alfa Makmur. belacoss [Internet]. 2026 Jan. 29 [cited 2026 Jun. 13];2(1):118-25. Available from: https://journal.arepublisher.com/index.php/belacoss/article/view/169