PENERAPAN TAX PLANNING PPH 21 DALAM PENGELOLAAN BIAYA SDM PADA UMKM BENGKEL OTOMOTIF JMP2 DI KOTA SOLOK. krepa [Internet]. 2025 Jul. 25 [cited 2025 Aug. 16];6(10):91-100. Available from: https://ejournal.cahayailmubangsa.institute/index.php/krepa/article/view/5428