Analisis pemetaan permasalahan penentuan bentuk usaha tetap dan jenis pajak penghasilan atas persewaan kapal serta implikasinya terhadap optimalisasi penerimaan negara = Problem mapping analysis of permanent establishment determination and income tax types of ship charter and their implication towards optimal national budget - Achmad Rhesa Saputra, author (Fakultas Ilmu Administrasi Universitas Indonesia, 2012)