RAMADANI, P.; LATIPAH, S.; VIENTIANY, D. Perhitungan Dan Pengenaan PPh Pasal 26: Keterkaitan Tarif Dan Dasar Pengenaan Pajak. Surplus: Jurnal Ekonomi dan Bisnis, [S. l.], v. 2, n. 2, p. 349–356, 2024. Disponível em: https://yptb.org/index.php/sur/article/view/846. Acesso em: 10 feb. 2026.