Saputra, Rajib, and Firman Hidayat. 2025. “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 6 (3):1388-96. https://doi.org/10.38035/jafm.v6i3.2200.