(1)
Salle, I. Z.; Winarsih , A. R. .; Winarti, W.; Azis , N. A. . Harmonization of PPh 21 Calculations Before and After the Implementation of The Average Effective Rate for Employees of PT. Fisca Bisnis Solusi: JEL Classification: H24, H25, H26, K34, M41. JMAP 2026, 6, 338-356.