Arifin, Rukminih, et al. “The Tax Rate Adjustments and Compliance Errors: The Effect of Average Effective Tax Rate Changes on Article 21 Income Tax Withholding”. Amkop Management Accounting Review (AMAR), vol. 5, no. 2, Dec. 2025, pp. 1428-37, doi:10.37531/amar.v5i2.3436.