Challen AE, Madjid S, Asaari M, Elmanizar E, Jalilah M, Shefira S. Optimalisasi Kompetensi Perpajakan Guru-Guru SMK Melalui Pelatihan Pajak Penghasilan Pasal 21 Tarif Efektif Rata-Rata Dan Simulasi Coretax. jpm [Internet]. 2026Jan.17 [cited 2026Aug.28];6(3):573 - 579. Available from: https://djournals.com/jpm/article/view/2706