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Dwi Dewianawati; Erry Setiawan; Dian Indrianto; Buyung Cahya Perdana; Harjo Lukito; Ratna Agustina. Socialization and Training on Income Tax Article 21 Based on the Average Effective Rate (TER) for MSMEs in Watesprojo Village. GJMI 2025, 3, 76-83.