Afsha Harnia, Aisyah Nurhaliza Arifin, Nuratikah Nasution, Samaria Simangunsong, Silva Nurul Hasanah, and 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), vol. 3, no. 4, July 2025, doi:10.55227/ijerfa.v3i4.346.