Analisa penurunan tarif pemotongan pajak penghasilan pasal 23 atas jasa teknik, jasa manajemen dan jasa konsultasi: suatu tinajuan terhadap kinerja keuangan wajib pajak di kantor Pelayanan Pajak Penanaman Modal asing lima) = Analysis of decreasing in income tax article 23 for technical, management and consultant services (An overview to taxpayer financial performance in foreign investment five tax office) - Bintarto Alimudin, author (Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2008)