MARLINA, R.; BAHRI, E. S.; WIBOWO, H. .; WIHARJO, S. M. . Identification of Tax Allowance Policies and Mechanisms in Indonesia. ITQAN: Journal of Islamic Economics, Management, and Finance, [S. l.], v. 2, n. 1, p. 10–17, 2023. DOI: 10.57053/itqan.v2i1.16. Disponível em: https://www.journal.itqanpreneurs.com/index.php/itqan/article/view/16. Acesso em: 16 apr. 2026.