BURHAN, I.; SARI, S. N.; SALEH, F. I. The gross up method in the calculation of Income Tax article 21. Income Journal., [S. l.], v. 1, n. 3, p. 80–87, 2022. Disponível em: http://income-journal.com/index.php/income/article/view/15. Acesso em: 28 aug. 2025.