INDAH KURNIYAWATI; MOH. RIZAL BUDI ANGGARA; USWATUN KHASANAH; DEFIRNA INDAH SAFITRI. Analysis Taxpayer Compliance with the Submission of Article 21 Income Tax Returns according to the Average Effective Rate (TER) in Regulation No.58 of 2023. SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora, [S. l.], v. 3, n. 3, p. 335–347, 2024. DOI: 10.55123/sosmaniora.v3i3.4091. Disponível em: https://journal.literasisains.id/index.php/sosmaniora/article/view/4091. Acesso em: 1 mar. 2026.