Andrianto A. 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. JAS [Internet]. 2019 Jan. 31 [cited 2025 Aug. 29];3(1):18-36. Available from: https://jas.umsida.ac.id/index.php/jas/article/view/1573