OBS_VALUE: <ul><li><a href=https://peraturan.bpk.go.id/Home/Details/46986 target=_blank>General Conditions and Procedures for Taxation(Ketentuan umum dan tata cara perpajakan, Act No. 6/1983, adopted 31.12.1983, with latest modifications of 30.12.2022, Article 1)</a></li><li><a href=https://peraturan.bpk.go.id/Home/Details/39903/uu-no-25-tahun-2007 target=_blank>Investment Act(Penanaman modal, Act No. 25/2007, adopted 26.05.2007, with latest modifications on 30.12.2022, Article 18 (1) & (4))</a></li></ul>