SETYADI, Agung; NURIDAH, Siti; SAGITARIUS, Elda. Analisis Penerapan Metode Gross Up dalam Perhitungan PPH Pasal 21 sebagai Upaya Mengoptimalkan Tax Planning PPH Badan. Innovative: Journal Of Social Science Research, [S. l.], v. 3, n. 4, p. 7845–7853, 2023. Disponível em: https://j-innovative.org/index.php/Innovative/article/view/4546. Acesso em: 3 may. 2026.