Eva Sriwiyanti, Tarigan WJ, Ayu Anggriani. Dampak Perubahan Sistem Payroll Ke System Application And Product Checkroll Terhadap Pemungutan Pajak Penghasilan Pasal 21 Di PT Perkebunan Nusantara Iv Kebun Bukit Lima Simalungun. JIA [Internet]. 2023 Nov. 29 [cited 2024 May 14];5(2):198 -. Available from: https://jurnal.usi.ac.id/index.php/ACCUSI/article/view/943