SHAFIRA, Shabrina Arti Ayu; SELMA PUTRI SAFIRA. Analisis Implementasi Tarif Efektif Rata-Rata PPh Pasal 21: Simplikasi atau Beban Bagi Wajib Pajak . Jurnal Riset Rumpun Ilmu Ekonomi, [S. l.], v. 5, n. 2, p. 64–74, 2026. DOI: 10.55606/jurrie.v5i2.9725. Disponível em: https://prin.or.id/index.php/JURRIE/article/view/9725. Acesso em: 9 sep. 2026.