Muda, Markus. “TINJAUAN PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 PADA CV SAGA RETAILINDO SORONG”. Jurnal Pitis AKP 1, no. 1 (July 10, 2017): 42-56. Accessed September 3, 2025. https://poltekstpaul.ac.id/jurnal/index.php/jakp/article/view/56.