SALINDEHO, A.; GAZALI, A.; PESAK, P. J. Perhitungan Dan Dampak Pph Pasal 21 Di PDAM Duasudara Kota Bitung Berdasarkan Tarif Efektif Rata-Rata . Balance : Jurnal Akuntansi dan Manajemen, [S. l.], v. 4, n. 1, p. 418–429, 2025. DOI: 10.59086/jam.v4i1.986. Disponível em: https://jurnal.risetilmiah.ac.id/index.php/JAM/article/view/986. Acesso em: 17 aug. 2025.