Arifin, Rukminih, Safria Syarifuddin, and 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 5, no. 2 (December 26, 2025): 1428–1437. Accessed October 11, 2026. https://ojs.vifada.id/index.php/amar/article/view/3436.