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Analisis Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Tingkat Pertumbuhan Wajib Pajak UMKM dan Penerimaan PPh Pasal 4 Ayat (2) di KPP Pratama Banjarmasin Utara dan KPP Pratama Banjarmasin Selatan

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