IMPLEMENTASI UNDANG-UNDANG PERPAJAKAN ATAS PPh 21 TARIF EFEKTIF RATA-RATA (TER) TERHADAP PENGHASILAN KARYAWAN KANTOR KONSULTAN PAJAK TAX ADVISORY CABANG MAKASSAR. Center of Economic Students Journal, [S. l.], v. 6, n. 3, p. 381–393, 2023. DOI: 10.56750/qs6xd566. Disponível em: https://jurnal.fe.umi.ac.id/index.php/CSEJ/article/view/1544. Acesso em: 26 feb. 2026.