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. Gudang Jurnal Multidisiplin Ilmu, [S. l.], v. 3, n. 12, p. 76–83, 2025. DOI: 10.59435/gjmi.v3i12.1946. Disponível em: https://gudangjurnal.com/index.php/gjmi/article/view/1946. Acesso em: 22 dec. 2025.