PRAYENDRA, NARA IKA. The Analysis of Income Tax Article 21 Tax Planning for Corporate Income Tax Efficiency. JASS (Journal of Accounting for Sustainable Society), [S. l.], v. 6, n. 1, p. 64–72, 2024. DOI: 10.35310/jass.v6i1.1251. Disponível em: https://ojs.stiesa.ac.id/index.php/jass/article/view/1251. Acesso em: 5 may. 2026.