Afsha Harnia, Aisyah Nurhaliza Arifin, Nuratikah Nasution, Samaria Simangunsong, Silva Nurul Hasanah, and Galih Supraja6. “Comprative Analysis of Income Tax Article 21 and Article 22 in the Indonesian Tax System: Implication for Compliance and State Revenue”. International Journal of Economic Research and Financial Accounting (IJERFA) 3, no. 4 (July 8, 2025). Accessed April 17, 2026. https://new.afdifaljournal.com/index.php/ijerfa/article/view/346.