INTAN ANDRELLA NALRIRATI; RATNA SEPTIYANTI; SUHARTINA, Suhartina. Analysis of Article 23 Income Tax Treatment for Heavy Equipment Rental with a Lessee-Borne Tax Clause. J-CEKI : Jurnal Cendekia Ilmiah, [S. l.], v. 4, n. 6, p. 1759–1767, 2025. DOI: 10.56799/jceki.v4i6.11878. Disponível em: https://al-haramjournal.co.id/J-CEKI/article/view/11878. Acesso em: 26 aug. 2026.