Salle, Ilham Z., Alifqha Retno Winarsih, Winarti Winarti, and Nur Alimin Azis. 2026. “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 6 (2):338-56. https://doi.org/10.55885/jmap.v6i2.955.