Faiqa Azzahra Aisy, Herma Yanti Piliang and Riska Saradila (2025) “Persepsi dan Pemahaman Wajib Pajak terhadap Implementasi PPh Pasal 21: Studi Fenomenologis pada Pekerja Sektor Formal di Kota Medan”, Jurnal Intelek Insan Cendikia, 2(6), pp. 11331–11343. Available at: https://jicnusantara.com/index.php/jiic/article/view/3760 (Accessed: 5 October 2026).