Langitan, Kezia Putri Ferina, Frida M. Sumual, and Aprili Bacilius. 2026. “ANALYSIS OF INCOME TAX ARTICLE 21 OF MARISA STATE KINDERGARTEN”. Jurnal Ekonomi, Kependidikan, Manajemen, Dan Akuntansi 4 (1):40-49. https://jekma.feb-unima.com/index.php/jekma/article/view/253.