Devega, Moresa, and Yuli Ardiany. “Pemotongan Dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Terhadap Karyawan Semen Padang Hospital”. Jurnal Riset Akuntansi, Perpajakan dan Auditing 2, no. 3 (April 24, 2025): 139–152. Accessed November 1, 2025. https://journal.aaipadang.com/jrapa/article/view/65.