KUSUMA, Ananda; SAFIRA, Selma Putri. Dampak Penerapan Tarif Efektif Rata -Rata (TER) PPh 21 Terhadap Proses Administrasi Pemotongan Gaji Non – Pegawai Pada PT ABC . Jurnal Riset Mahasiswa Akuntansi, [S. l.], v. 14, n. 1, p. 32–38, 2026. DOI: 10.21067/jrma.v14i1.13635. Disponível em: http://ejournal.unikama.ac.id/index.php/jrma/article/view/13635. Acesso em: 30 mar. 2026.