ANALISIS KOMPARATIF PERHITUNGAN PPH 21 SEBELUM DAN SESUDAH TARIF EFEKTIF RATA-RATA. E-Jurnal Akuntansi TSM, [S. l.], v. 5, n. 3, p. 109–116, 2025. DOI: 10.34208/ejatsm.v5i3.2909. Disponível em: https://jurnaltsm.id/index.php/EJATSM/article/view/2909. Acesso em: 7 jul. 2026.