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Herutono, Slamet, Akuntansi Perpajakan, Politeknik YKPN – Yogyakarta
Hervina, Utari Putri, Fakultas Ekonomi dan Bisnis, Universitas Stikubank, Semarang (Indonesia)
Herwiyanto, Herwiyanto, Politeknik Bisnis dan Perpajakan Indonesia (Indonesia)

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