ALAN NAURI SIREGAR; FILZA SYAHIRAH; UCI ANDRIANI. IMPLEMENTASI PAJAK PENGHASILAN PASAL 21 DALAM PRAKTIK ADMINISTRASI PERUSAHAAN. JURNAL ILMIAH PENELITIAN MAHASISWA, [S. l.], v. 3, n. 4, p. 252–265, 2025. DOI: 10.61722/jipm.v3i4.1084. Disponível em: https://ejurnal.kampusakademik.my.id/index.php/jipm/article/view/1084. Acesso em: 19 feb. 2026.