POLUAN , V. M.; KALANGI, L.; TANGKUMAN , S. J. Analisis perhitungan dan pelaporan Pajak Penghasilan Pasal 21 di PT. Celebes Indonesia (Manado Quality Hotel). Riset Akuntansi dan Portofolio Investasi, [S. l.], v. 2, n. 2, p. 60–64, 2024. DOI: 10.58784/rapi.94. Disponível em: https://jurnal.ywnr.org/index.php/rapi/article/view/94. Acesso em: 30 oct. 2025.