Sri Rahayu, Dewi Ratna Sari, Mutia Dika Magdalena, Abdillah, and Ibnu Hidayatullah. “Analisis Perencanaan Pajak PPh 21 Pada UMKM Dalam Upaya Optimalisasi Pengelolaan Pajak Karyawan”. Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 7, no. 1 (January 13, 2026): 122-127. Accessed January 13, 2026. https://www.ojs.cahayamandalika.com/index.php/jomla/article/view/6037.