HERTIANA, J.; ABDURRACHMAN; CHANDRA, S. Analisis Implementasi Tarif Efektif Rata-Rata (TER) dan Proporsi Pajak Penghasilan (PPh) Pasal 21 Pegawai Tetap. Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi, [S. l.], v. 16, n. 2, p. 463–475, 2025. DOI: 10.24905/permana.v16i2.576. Disponível em: https://permana.upstegal.ac.id/index.php/permana/article/view/576. Acesso em: 19 apr. 2025.