Saputra R, Hidayat F. Comparative Analysis of Article 21 Income Tax Calculation Using Net, Gross, Gross-Up Methods at the Balai Besar Wilayah Sungai Cimanuk - Cisanggarung. JAFM [Internet]. 2025 Aug. 2 [cited 2026 Mar. 27];6(3):1388-96. Available from: https://dinastires.org/JAFM/article/view/2200