Eva Sriwiyanti et al. 2023. 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. Jurnal Ilmiah Accusi. 5, 2 (Nov. 2023), 198 – 206. DOI:https://doi.org/10.36985/3t4zzh60.