SALMAN SALMAN; MUHAMMAD RISKY HARAHAP; DINI VIENTIANY. ANALISIS PENERAPAN TARIF EFEKTIF RATA-RATA (TER) DALAM PERHITUNGAN PPH PASAL 21 PASCA PERATURAN PEMERINTAH NO. 58 TAHUN 2023. JURNAL ILMIAH PENELITIAN MAHASISWA, [S. l.], v. 4, n. 3, p. 967–979, 2026. DOI: 10.61722/jipm.v4i3.2601. Disponível em: https://ejurnal.kampusakademik.my.id/index.php/jipm/article/view/2601. Acesso em: 21 jun. 2026.