AZIZI, Muhammad Naufal; SISWANTO, Adil. Implementation of calculation and deduction of income tax article 23 on train washing contracting and on trip cleaning PT. KAI DAOP 9 Jember in the perspective of Islamic economics. Journal of Commerce, Management, and Tourism Studies, Indonesia, v. 4, n. 3, p. 512–520, 2025. DOI: 10.58881/jcmts.v4i3.403. Disponível em: https://ympn.co.id/index.php/JCMTS/article/view/403. Acesso em: 26 jan. 2026.