MENDROFA, Aisyah Nabila Putri; ARIFIN, Syamsul Bahri; HASBULLA, Iman Indrafana Kusuma. Analisis Penerapan Tax Planning Pajak Penghasilan Pasal 21 Sebagai Upaya Efisiensi Pembayaran Pajak Perusahaan Pada Pdam Tirtanadi Medan. Innovative: Journal Of Social Science Research, [S. l.], v. 4, n. 5, p. 8042–8056, 2024. DOI: 10.31004/innovative.v4i5.15420. Disponível em: https://j-innovative.org/index.php/Innovative/article/view/15420. Acesso em: 24 apr. 2026.