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 6, no. 3 (August 2, 2025): 1388–1396. Accessed August 4, 2025. https://dinastires.org/JAFM/article/view/2200.