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Regina Pangalila, David Saerang, Winston Pontoh, Akuntansi, Fakultas Ekonomi, Dan Bisnis. "ANALYSIS CALCULATION AND REPORTING OF INCOME TAX ARTICLE 21 ON THE INTEGRATED LICENSING SERVICE AGENCY AND THE REGIONAL INVESTMENT (BPPT & PMD) BITUNG." Jurnal Berkala Ilmiah Efisiensi 16.03 (2016)