., Z., Nur Hidayanti, A., Rizki, N., Inayati, N., Wis, D. and Edris, M. 2024. Gross Up For PPH 21 Cuts: Is it the Suitable Solution?. KnE Social Sciences. 9, 18 (Jun. 2024), 395–400. DOI:https://doi.org/10.18502/kss.v9i17.16374.