Putri, R. N., Khasanah Sahara and Dewi Wungkus Antasari (2026) “Comparative Analysis of Income Tax Burden on In-Kind and Enjoyment and Effective Tax Rate Before and After PMK Number 66 of 2023 in Construction Companies Listed on the Indonesia Stock Exchange (2022 and 2024 Period)”, Al-Kharaj: Journal of Islamic Economic and Business, 8(3). doi: 10.24256/kharaj.v8i3.11765.