The manual book is inextricably linked to recent tax reforms. One of the most important agendas in this reform journey is the implementation of Law No. 7/2021 concerning the Harmonisation of Tax Regulations, including the issuance of Law No. 6/2023 concerning the Stipulation of Government Regulation in Lieu of Law No. 2/2022 concerning Job Creation Into a Law. Undoubtedly, Indonesian taxa…