IRAWATI, Tri. PERUBAHAN BESARNYA PTKP (PENGHASILAN TIDAK KENA PAJAK) DALAM PERHITUNGAN PPh PASAL 21. Jurnal Ilmiah SINUS, [S. l.], v. 4, n. 1, 2013. DOI: 10.30646/sinus.v4i1.112. Disponível em: https://ejournal.tsu.ac.id/index.php/e-jurnal_SINUS/article/view/112. Acesso em: 14 may. 2026.