WASESA, T.; TONI, S. H.; KARNAEN, B.; ZUHROH, D.; DEWI, R. Simplification of Income Tax Withholding Article 21 Through the Application of Average Effective Rates for Individual Taxpayers. International Journal of Accounting and Management Research, [S. l.], v. 5, n. 2, p. 89–97, 2024. DOI: 10.30741/ijamr.v5i2.1484. Disponível em: https://ejournal.itbwigalumajang.ac.id/index.php/ijamr/article/view/1484. Acesso em: 23 apr. 2025.