SIA, S. A.; AMIRUDDIN, A.; TJAN, J. S. . Analysis of Benefit-in-Kind (Natura) Calculation and Employee Status Recognition in the Calculation of Article 21 Income Tax Using the Average Effective Tax Rate (TER): A Case Study at Muhammadiyah University of North Maluku. Jurnal Ekonomi Ichsan Sidenreng Rappang, [S. l.], v. 5, n. 2, p. 95–104, 2026. DOI: 10.61912/jeinsa.v5i2.490. Disponível em: https://jeinsa.com/index.php/jurnal/article/view/490. Acesso em: 12 sep. 2026.