Dampak Undang-Undang Harmonisasi Peraturan Perpajakan dan Sanksi Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM. KINERJA: Jurnal Ekonomi dan Manajemen, [S. l.], v. 22, n. 4, p. 498–505, 2025. Disponível em: https://e-journals2.unmul.ac.id/index.php/KINERJA/article/view/6157. Acesso em: 9 oct. 2026.