NAWANGSARI, N. L.; WIDAJANTIE, T. D. Analisis Perbandingan Perhitungan PPh 21: Penerapan Skema Tarif Efektif Rata-Rata (TER) dengan Aturan Lama bagi Karyawan Tetap. VISA: Journal of Vision and Ideas, [S. l.], v. 4, n. 3, p. 2356–2369, 2024. DOI: 10.47467/visa.v4i3.4176. Disponível em: https://journal-laaroiba.com/ojs/index.php/visa/article/view/4176. Acesso em: 28 apr. 2026.