ADIL, M. Perception of State Civil Apparatus towards Income Tax Article 21: Maximum Four Tax Theory Approach. Advances in Taxation Research, [S. l.], v. 1, n. 2, p. 74–82, 2023. DOI: 10.60079/atr.v1i2.91. Disponível em: https://advancesinresearch.id/index.php/ATR/article/view/91. Acesso em: 26 jul. 2025.