[1]
M. Rufi, M. A. Yunus, M. Y. Mahadianto, and A. Basuki, β€œThe Effectiveness of Article 21 Corporate Income Tax Revenues Using Progressive Calculation Based on the Average Effective Rate (AER) in 2023–2024 ”, JWS, vol. 4, no. 8, pp. 1075–1082, Aug. 2025.