Saputra, Rajib, and Firman Hidayat. “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, vol. 6, no. 3, Aug. 2025, pp. 1388-96, doi:10.38035/jafm.v6i3.2200.