Persepsi dan Pemahaman Wajib Pajak terhadap Implementasi PPh Pasal 21: Studi Fenomenologis pada Pekerja Sektor Formal di Kota Medan. Jurnal Intelek Insan Cendikia, [S. l.], v. 2, n. 6, p. 11331–11343, 2025. Disponível em: https://jicnusantara.com/index.php/jiic/article/view/3760. Acesso em: 24 may. 2026.