Meliana Anggraini, et al. “Analysis of Wage Administration and Article 21 Income Tax for Employees With Income below the Non-Taxable Income Threshold”. Majapahit Journal of Islamic Finance and Management, vol. 6, no. 2, May 2026, pp. 2045–2056, https://syariah.jurnalikhac.ac.id/index.php/majapahit/article/view/896.