“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 1, no. 2 (May 2, 2026): 01–11. Accessed June 13, 2026. https://sovereignresearch.org/prosperia/article/view/62.