Rosyadhi, R. I., Sanjaya, B. P. ., Pahala, I. ., & Wahono, P. . (2025). Income Tax Article 21 Planning Strategy for Corporate Tax Burden Efficiency: A Case Study at PT IHP. TOFEDU: The Future of Education Journal, 4(6), 1691–1698. https://doi.org/10.61445/tofedu.v4i6.595