ANDRIANTO, Andrianto. Perencanaan Pajak ( Tax Planning ) Dalam Upaya Meminimalisasi Pajak Terhutang Pph Pasal 21: Tax Planning (Tax Planning) in an Effort to Minimize Taxes Payable Pph Article 21. Journal of Accounting Science, [S. l.], v. 3, n. 1, p. 18–36, 2019. DOI: 10.21070/jas.v3i1.2677. Disponível em: https://jas.umsida.ac.id/index.php/jas/article/view/1573. Acesso em: 29 aug. 2025.