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 [Internet]. 2024 Sep. 27 [cited 2026 Mar. 16];3(3):335-47. Available from: https://www.journal.literasisains.id/index.php/sosmaniora/article/view/4091