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Keywords Account Receivable Accrual Based Capacitated Vehicle Routing Problem Efektivitas. Financial Distress Freight Service Companies Kontribusi Mekanisme Pemungutan Pajak Hotel Pajak Penghasilan Badan Pasal 25, UUP No. 36 Tahun 2008 Pajak tangguhan Retribusi Tax Accounting Tempat Pelelangan Ikan Value Added Tax Visual Basic for Application administrasi keuangan dana desa liabilitas pajak tangguhan. manajemen laba pengelolaan