Ajitama, Ajeng Kharisma Ayu, and Andi Asrihapsari. “Analysis of Procedure for Determining ATM Rental Rate at KPKNL”. Jurnal Akuntansi dan Pajak 24, no. 1 (July 28, 2023). Accessed July 13, 2026. https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/10020.