OLFIN MANI’ APPULEMBANG; INGGRIANI ELIM; SYERMI S. E. MINTALANGI. Analisis Dampak Penerapan Tarif Efektif Rata-Rata (TER) Terhadap Penerimaan Dan Kepatuhan Wajib Pajak Orang Pribadi Pph Pasal 21 Di Kpp Pratama Manado. Indonesian Journal of Economics Management and Accounting, [S. l.], v. 2, n. 9, p. 2616–2627, 2025. Disponível em: https://jurnal.intekom.id/index.php/ijema/article/view/1602. Acesso em: 10 jun. 2026.