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. Journal of Management and Administration Provision , [S. l.], v. 6, n. 2, p. 338-356, 2026. DOI: 10.55885/jmap.v6i2.955. Disponível em: https://psppjournals.org/index.php/jmap/article/view/955. Acesso em: 13 jun. 2026.