Putong, I.H., Ropa, G., Koagouw, H.U. and Lasut, J.C. 2024. Evaluation of the Implementation of Article 21 and PP Number 58 of 2023’s Income Tax Calculation at PT. KC in Manado . Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien). 5, 01 (Oct. 2024), 167-176. DOI:https://doi.org/10.54209/jasmien.v5i01.751.