Analysis Of Calculation, Withholding and Reporting of Article 23 Income Tax for Cleaning Services at PT. Pelabuhan Indonesia (Persero) Paotere Unit in Makassar. JEM [Internet]. 2026 Jun. 25 [cited 2026 Jul. 14];2(4):107-16. Available from: https://pppii.org/index.php/jem/article/view/207