WIJAYANTI, A. .; SIAHAAN, M. U. . Analisis Harmonized System Code dan Tarif Pabean Terhadap Pajak dimoderasi dengan Surat Keterangan Asal. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 6, n. 3, p. 3006-3014, 2022. DOI: 10.33395/owner.v6i3.907. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/907. Acesso em: 27 jul. 2024.