Perhitungan, Pemungutan, Pemotongan, dan Pelaporan Pajak Penghasilan Pasal 22 dan Pasal 23 Berdasarkan PMK Nomor 59/PMK.03/2022 Melalui Sistem e-Bupot Unifikasi pada Dinas Pertanian Kota Semarang Tahun 2025 = Calculation, Collection, Withholding and Reporting of Income Tax Article 22 and Article 23 based on Minister of Finance Regulation (PMK) Number 59/PMK.03/2020 via the Unified e-Bupot System at the Semarang City Agriculture Office, 2025

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