1.
Shafira SAA, Selma Putri Safira. Analisis Implementasi Tarif Efektif Rata-Rata PPh Pasal 21: Simplikasi atau Beban Bagi Wajib Pajak . JURRIE [Internet]. 2026 Aug. 31 [cited 2026 Sep. 9];5(2):64-7. Available from: https://prin.or.id/index.php/JURRIE/article/view/9725