MISHELEILOEN, Misheleiloen; WIDANTIA, Kemuning Ananta. The Fiscal Burden and the Bottom Line: Exploring PPh Article 23 and Tax Payable Effects on Net Income. Journal of Accounting, Management, and Economics Research (JAMER), [S. l.], v. 4, n. 1, p. 27–36, 2025. DOI: 10.33476/jamer.v4i1.292. Disponível em: https://academicjournal.yarsi.ac.id/ojs3/index.php/jamer/article/view/292. Acesso em: 20 aug. 2026.