MELFIANTI, A. .; ABBAS, Y. Evaluasi Penerapan TER PPh 21 Pada Pemungut Pajak Berdasarkan The Four Maxim. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 4, p. 3025-3035, 2025. DOI: 10.33395/owner.v9i4.2777. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/2777. Acesso em: 18 apr. 2026.