TINAMBUNAN, Herdina Br; SIRAIT, Devi Ayu Putri; PANE, Aditya Amanda. ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI NEGERI SIPIL PADA BADAN PENANGGULANGAN BENCANA DAERAH KOTA BINJAI. Bussman Journal : Indonesian Journal of Business and Management, [S. l.], v. 5, n. 2, p. 1851–1862, 2025. DOI: 10.53363/buss.v5i2.464. Disponível em: http://gapenas-publisher.org/bussman/index.php/home/article/view/464. Acesso em: 17 apr. 2026.