Rosyadhi, Rozi Irfan, Billy Putra Sanjaya, Indra Pahala, and Puji Wahono. “Income Tax Article 21 Planning Strategy for Corporate Tax Burden Efficiency: A Case Study at PT IHP”. TOFEDU: The Future of Education Journal 4, no. 6 (June 18, 2025): 1691–1698. Accessed July 13, 2025. http://journal.tofedu.or.id/index.php/journal/article/view/595.