Payaw, Daniel, and Trinandari P Nugrahanti. “The Effect of Implementing PSAK 72 in Recognizing Business Income from Outsourcing Labor Provision Services and Reconciling Income Tax Returns and VAT (Case Study at PT XYZ)”. The Es Accounting And Finance 2, no. 03 (July 31, 2024): 192–200. Accessed November 21, 2024. https://esj.eastasouth-institute.com/index.php/esaf/article/view/289.