SAPUTRA, Rajib; HIDAYAT, Firman. Comparative Analysis of Article 21 Income Tax Calculation Using Net, Gross, Gross-Up Methods at the Balai Besar Wilayah Sungai Cimanuk - Cisanggarung. Journal of Accounting and Finance Management, [S. l.], v. 6, n. 3, p. 1388–1396, 2025. DOI: 10.38035/jafm.v6i3.2200. Disponível em: https://dinastires.org/JAFM/article/view/2200. Acesso em: 4 aug. 2025.