RUFI, M.; YUNUS, M. A.; MAHADIANTO, M. Y.; BASUKI, A. The Effectiveness of Article 21 Corporate Income Tax Revenues Using Progressive Calculation Based on the Average Effective Rate (AER) in 2023–2024 . Journal of World Science, [S. l.], v. 4, n. 8, p. 1075–1082, 2025. DOI: 10.58344/jws.v4i8.1471. Disponível em: https://jws.rivierapublishing.id/index.php/jws/article/view/1471. Acesso em: 28 aug. 2026.