AFSHA HARNIA; AISYAH NURHALIZA ARIFIN; NURATIKAH NASUTION; SAMARIA SIMANGUNSONG; SILVA NURUL HASANAH; GALIH SUPRAJA6. Comprative Analysis of Income Tax Article 21 and Article 22 in the Indonesian Tax System: Implication for Compliance and State Revenue. International Journal of Economic Research and Financial Accounting (IJERFA), [S. l.], v. 3, n. 4, 2025. DOI: 10.55227/ijerfa.v3i4.346. Disponível em: https://ijerfa.afdifaljournal.com/index.php/ijerfa/article/view/346. Acesso em: 17 apr. 2026.