Adityo Kurniawan, R., and T. Sudirgo. “Analysis of Income Tax Article 21 Implementation on Overseas Living Allowance of Government Officials: A Case Study of Indonesian Trade Promotion Centre Work Units”. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, vol. 8, no. 8, Aug. 2026, pp. 3839-4, doi:10.47467/alkharaj.v8i8.12562.