ANALISIS PENERAPAN PERENCANAAN PAJAK PPH 21SEBAGAI STRATEGI EFISIENSI PPH BADAN. Jurnal Accounting and Finance, [S. l.], v. 17, n. 1 Juni, 2025. Disponível em: https://jurnal.pertiwi.ac.id/index.php/accounting-finance/article/view/601. Acesso em: 4 jun. 2026.