Indah Sari, Lintang, and Selfira. “PPH PASAL 21 BUKAN PEGAWAI: PENERAPAN METODE NET DAN GROSS UP ”. Jurnal Riset Terapan Akuntansi, vol. 10, no. 2, Oct. 2026, pp. 466-73, https://doi.org/10.36257/jrta.v10i2.12031.