Analisis PT FSH sebagai wajib pajak kriteria tertentu dalam proses pengembalian pendahuluan pajak penghasilan sesuai PMK RI No. 39/PMK. 03/2018 = Analysis of PT FSH as a specific criteria taxpayer in the process of applying preliminary tax refund of corporate income tax according to PMK RI No. 39/ PMK. 03/2018 - Fauzia Sahraini, author (2019)