SULASTRI, U.; NISA, F. Optimizing Income Tax Article 21: Simultaneous Use of Gross and Gross Up Methods (Case Study of PT. X). International Journal of Pertapsi, [S. l.], v. 3, n. 2, p. 64–72, 2026. DOI: 10.9744/ijp.3.2.64-72. Disponível em: https://ojs-pertapsi.petra.ac.id/index.php/pertapsi/article/view/42. Acesso em: 24 apr. 2026.