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 . JMS [Internet]. 2023Jul.3 [cited 2026Mar.23];6(2):1-12. Available from: https://ojs.ejournalunigoro.com/JEMeS/article/view/529