Putra, Aditya, and Akhmad Solikin. “UNATTRACTIVE INCENTIVE: THE CASE OF TAX ALLOWANCE POLICY IN INDONESIA’S SHIPYARD INDUSTRY”. Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan 11, no. 2 (December 26, 2018): 101-113. Accessed May 4, 2024. https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/351.