SASTRAWAN, Gede; PUTU INDAH WAHYONI, Ida Ayu. Pengenaan Pajak Penghasilan di Indonesia (Pasal 21 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan). Jurnal Locus Delicti, [S. l.], v. 2, n. 1, p. 24–35, 2021. DOI: 10.23887/jld.v2i1.456. Disponível em: https://ejournal2.undiksha.ac.id/index.php/JLD/article/view/456. Acesso em: 24 dec. 2025.