Juridical Review of Non-Taxable Income Based on Article 7 of Law Number 7 of 2021 concerning Harmonization of Tax Regulations. JIHAD : Jurnal Ilmu Hukum dan Administrasi, [S. l.], v. 7, n. 1, 2025. DOI: 10.58258/jihad.v7i1.8417. Disponível em: https://ejournal.mandalanursa.org/index.php/JIHAD/article/view/8417. Acesso em: 24 aug. 2026.