Pengaruh sosialisasi pajak, tarif pajak, sanksi pajak, dan modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak UMKM. Biznesa Economika : Economic and Business Journal, [S. l.], v. 1, n. 02, p. 47–59, 2025. DOI: 10.2024/945epp75. Disponível em: https://journal.muc-consultindo.com/index.php/jebizko/article/view/18.. Acesso em: 20 oct. 2025.