Susilo, Wawan, and Edy Sumarno. “Pemungutan Pajak Penghasilan Terhadap Youtuber Menurut Hukum Positif”. IUS : Jurnal Ilmiah Fakultas Hukum 9, no. 02 (September 2, 2021): 92-110. Accessed July 3, 2024. https://ejournal.upm.ac.id/index.php/ius/article/view/886.