Ani Rahayu. “Penerapan Perencanaan Pajak Penghasilan Pasal 21 Sebagai Upaya Penghematan Pajak Penghasilan Badan PT Z”. Bulletin of Management and Business 3, no. 2 (October 10, 2022): 341-346. Accessed April 11, 2026. https://v3.publishing-widyagama.ac.id/index.php/bmb/article/view/216.