Analisis Perbedaan Perhitungan PPH Pasal 21 Pegawai Tetap Menggunakan Tarif Progresif dan Tarif Efektif Rata - Rata Pada Klien Kantor Jasa Akuntan (ARTA) PT WIJAYA TAHUN 2025 = Analysis of Differences in Article 21 Income Tax Calculations for Permanent Employees Using Progressive Rates versus Average Effective Rates: A Case Study of PT Wijaya (Client of Accounting Services Firm ARTA) for the 2025 Tax Year

ALFIN OKTAFIAN VIRNA WIJAYA