BURHAN, I.; SARI, S. N.; SALEH, F. I. The gross up method in the calculation of Income Tax article 21. Income Journal: Accounting, Management and Economic Research, [S. l.], v. 1, n. 3, p. 80–87, 2022. Disponível em: https://income-journal.com/index.php/income/article/view/15. Acesso em: 4 nov. 2025.