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 [Internet]. 2025 Dec. 16 [cited 2025 Dec. 22];3(12):76-83. Available from: https://gudangjurnal.com/index.php/gjmi/article/view/1946