ANJARWATI, Viki; VENY, Veny. Perbandingan Pajak Penghasilan Pasal 21 Metode Gross Up, Gross, dan Net Basis Terhadap Pajak Penghasilan Badan. Journal of Public Auditing and Financial Management, [S. l.], v. 1, n. 2, p. 101–108, 2021. DOI: 10.36407/jpafm.v1i2.496. Disponível em: https://www.ejournal.imperiuminstitute.org/index.php/JPAFM/article/view/496. Acesso em: 10 jun. 2026.