Sia SA, Amiruddin A, Tjan JS. Analysis of Benefit-in-Kind (Natura) Calculation and Employee Status Recognition in the Calculation of Article 21 Income Tax Using the Average Effective Tax Rate (TER): A Case Study at Muhammadiyah University of North Maluku. Jurnal Hasil Penelitian/JEINSA [Internet]. 2026Aug.23 [cited 2026Aug.28];5(2):95-104. Available from: https://www.jeinsa.com/index.php/jurnal/article/view/490