“PENGARUH PERUBAHAN TARIF PAJAK, DAN SANKSI PAJAK PENGHASILAN (PPH) FINAL UMKM TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS DI KPP PRATAMA JAKARTA KALIDERES)”. Jurnal Intelek Insan Cendikia 1, no. 8 (October 9, 2024): 3413–3420. Accessed July 10, 2026. https://jicnusantara.com/index.php/jiic/article/view/1089.