Intan Andrella Nalrirati, Ratna Septiyanti, Suhartina S. Analysis of Article 23 Income Tax Treatment for Heavy Equipment Rental with a Lessee-Borne Tax Clause. J-CEKI [Internet]. 2025 Oct. 1 [cited 2026 Aug. 26];4(6):1759-67. Available from: https://al-haramjournal.co.id/J-CEKI/article/view/11878