SANTO, P. A. F. D. Aspek Hukum Subyek Pajak Bentuk Usaha Tetap Menurut Hukum Positif di Indonesia. Binus Business Review, [S. l.], v. 1, n. 1, p. 252-265, 2010. DOI: 10.21512/bbr.v1i1.1073. Disponível em: https://journal.binus.ac.id/index.php/BBR/article/view/1073. Acesso em: 23 feb. 2025.