SARASWATI, Saraswati; 						MAHMUDI, Mahmudi.
 Analisis Tingkat Kepatuhan Pajak Penghasilan pada Wajib Pajak Pelaku UMKM di Indonesia.
<strong>JURNAL ONLINE INSAN AKUNTAN</strong>, [S.l.], v. 8, n. 1, p. 85-102, june 2023.
ISSN 2528-0163.
Available at: &lt;<a href="https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/2179" target="_new">https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/2179</a>&gt;. Date accessed: 12 july 2026.
doi: <a href="https://doi.org/10.51211/joia.v8i1.2179">https://doi.org/10.51211/joia.v8i1.2179</a>.