Lumbantoruan, Irfani, and Muhamammad Ikhlash. Panduan Praktis Pelaporan, Penyetoran, Dan Perhitungan Pph Pasal 4 Ayat 2: Sewa Tanah Dan Bangunan. Book. Batam, Indonesia.: MID Publisher International, 2024. Accessed April 4, 2025. https://book.midpublisher.com/index.php/mid/catalog/book/3.