Analysis of The Application of Income Tax Calculations Under Section 21 Using The Average Effective Rate Approach (A Case Study of the Kendari City Regional Inspectorate). Prosperia: Journal of Economic Development, Accounting, and Global Markets, [S. l.], v. 1, n. 2, p. 01–11, 2026. DOI: 10.65310/gcfnrw42. Disponível em: https://sovereignresearch.org/prosperia/article/view/62. Acesso em: 13 jun. 2026.