SEKARARUM, Kumala Dwi; MUZAKKI, Kafidin. Analisis Penerapan Dasar Pengenaan Pajak Nilai Lain Dalam Perhitungan PPN 12% Pada Perusahaan Sparepart. Jurnal Audit dan Perpajakan (JAP), [S. l.], v. 6, n. 1, p. 22 – 29, 2026. DOI: 10.47709/jap.v6i1.8237. Disponível em: https://jurnal.itscience.org/index.php/jap/article/view/8237. Acesso em: 26 aug. 2026.