Hidayah, N.; Sukirno, S.; Hutama, P. S. P.; Sayekti, F. N. Peningkatan Kompetensi Pajak Dengan Pelatihan Perhitungan PPh 21 Berbasis Tarif Efektif Rata-Rata Pada Guru Akuntansi SMK Di Kota Yogyakarta: Enhancing Tax Competence through Income Tax Article 21 Calculation Training Based on the Average Effective Rate for Vocational High School Accounting Teachers in Yogyakarta City. Pengabdianmu J Ilmiah Pengabdian Masyarakat 2026, 11.