Indah Kurniyawati; Moh. Rizal Budi Anggara; Uswatun Khasanah; Defirna Indah Safitri. Analysis Taxpayer Compliance With the Submission of Article 21 Income Tax Returns According to the Average Effective Rate (TER) in Regulation No.58 of 2023. SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora 2024, 3, 335-347.