HANAPIAH, H.; BULAN, S.; HUMAIMAH, S.; SUGIYANTO, S. Dampak Perubahan Mekanisme Perhitungan Pajak Penghasilan PPh 21 Bagi Cash Flow Perusahaan (Studi Kasus Wajib Pajak Perusahaan). SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, [S. l.], v. 8, n. 4, p. 1398-1403, 2025. DOI: 10.37481/sjr.v8i4.1276. Disponível em: https://ojspustek.org/index.php/SJR/article/view/1276. Acesso em: 7 oct. 2026.