ARIFIN, Rukminih; SYARIFUDDIN, Safria; ILHAM, Ilham. The Tax Rate Adjustments and Compliance Errors: The Effect of Average Effective Tax Rate Changes on Article 21 Income Tax Withholding. Amkop Management Accounting Review, [S. l.], v. 5, n. 2, p. 1428–1437, 2025. DOI: 10.37531/amar.v5i2.3436. Disponível em: https://ojs.vifada.id/index.php/amar/article/view/3436. Acesso em: 11 oct. 2026.