ANALYSIS OF ARTICLE 21 INCOME TAX CALCULATION, WITHHOLDING, AND REPORTING FOR TNI PERSONNEL AT KODIM 1310/BITUNG. jra [Internet]. 2026 Sep. 7 [cited 2026 Oct. 22];1(3):47-54. Available from: https://ejournal.unsrat.ac.id/v3/index.php/solvency/article/view/69701