KHORIRIN, D. I.; AYUNTARI, C. G. Optimalisasi Perencanaan Pajak PPh Pasal 21: Analisis Komparatif Metode Gross, Net, Gross-up, dan Mixed Berdasarkan PMK 168/2023 pada PT PN. Surplus: Jurnal Ekonomi dan Bisnis, [S. l.], v. 4, n. 1, p. 72–82, 2025. DOI: 10.71456/sur.v4i1.1431. Disponível em: https://yptb.org/index.php/sur/article/view/1431. Acesso em: 10 feb. 2026.