Dziankha Aura Ramadhani Sitorus, Al Veriana Lusiana, Ayesha Najmah Fakhirah, Habib Abdurahman Arif, and Harsono Edwin Puspita, “Analisis Perhitungan Pajak Penghasilan (PPh) Pasal 21 Bagi Pegawai Tetap: Studi Literatur Atas Penerapan PMK 168/2023”, JIIC, vol. 3, no. 10, pp. 6103–6114, Oct. 2026, Accessed: Oct. 27, 2026. [Online]. Available: https://jicnusantara.com/index.php/jiic/article/view/8401