ASSHIDIQI, Fahmi; 						IRAWAN, Ferry.
 PENGATURAN PEMBEBASAN PAJAK DIVIDEN DALAM UNDANG-UNDANG CIPTA KERJA BERDASARKAN ASAS KEADILAN DAN ASAS KEMANFAATAN.
<strong>Kertha Semaya : Journal Ilmu Hukum</strong>, [S.l.], v. 9, n. 10, p. 1917-1931, aug. 2021.
ISSN 2303-0569.
Available at: &lt;<a href="https://ojs.unud.ac.id/index.php/kerthasemaya/article/view/77005" target="_new">https://ojs.unud.ac.id/index.php/kerthasemaya/article/view/77005</a>&gt;. Date accessed: 23 feb. 2025.
doi: <a href="https://doi.org/10.24843/KS.2021.v09.i10.p16">https://doi.org/10.24843/KS.2021.v09.i10.p16</a>.