Arifin R, Syarifuddin S, Ilham I. The Tax Rate Adjustments and Compliance Errors: The Effect of Average Effective Tax Rate Changes on Article 21 Income Tax Withholding. AMAR [Internet]. 2025 Dec. 26 [cited 2026 Mar. 29];5(2):1428-37. Available from: https://ojs.stieamkop.ac.id/index.php/amar/article/view/3436