WIDORETNO, Astrini Aning; CAHYARANI, Nezza Putri Ilham. The Role of Tax Consulting Firms in Coretax-Driven Compliance: A Case Study of Income Tax Article 23 on Freight Forwarding Services. GEMA: Journal of Gentiaras Management and Accounting, [S. l.], v. 17, n. 2, p. 109–118, 2025. DOI: 10.47768/gema.v17i2.202502. Disponível em: https://www.jurnal.gentiaras.ac.id/index.php/gema/article/view/411. Acesso em: 18 oct. 2026.