SUMALI, Catherine; LIM, Setiadi Alim. Analisis Pajak Penghasilan Pasal 21 Sebelum dan Sesudah Penerapan Tarif Efektif Rata-Rata. BIP’s JURNAL BISNIS PERSPEKTIF, [S. l.], v. 16, n. 2, p. 119–136, 2024. DOI: 10.37477/bip.v16i2.638. Disponível em: https://jurnal.ukdc.ac.id/index.php/BIP/article/view/638. Acesso em: 1 jul. 2025.