KRISTANTI, K. M. Penyesuaian Lapisan dan Tarif PPh Orang Pribadi: Agresif atau Progresif?. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 6, n. 1, p. 709-721, 2022. DOI: 10.33395/owner.v6i1.600. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/600. Acesso em: 11 aug. 2026.