ZANNUBA ARIFA, S. . Mekanisme Perhitungan dan Pelaporan Pajak Penghasilan Pasal 21 Karyawan Tetap dengan Menerima Insentif Pajak: Income Tax Calculation and Reporting Mechanism Article 21 Permanent Employees Receiving Tax Incentives . JEMeS - Jurnal Ekonomi Manajemen dan Sosial, [S. l.], v. 6, n. 2, p. 1–12, 2023. DOI: 10.56071/jemes.v6i2.529. Disponível em: https://ojs.ejournalunigoro.com/JEMeS/article/view/529. Acesso em: 23 mar. 2026.