Jonrisman Sinaga, and Machfud Sidik. “Analysis of Increase in Non-Taxable Income (NTI) in Relation With Implementation of Equality Principles and Taxation Base Principles”. Ilomata International Journal of Tax and Accounting, Vol. 1, no. 1, Oct. 2019, pp. 12-17, doi:10.52728/ijtc.v1i1.39.