HUNEIN, H. .; APRIANTI, A. . PERUBAHAN TARIF PADA PP 23 TAHUN 2018, SANKSI PERPAJAKAN DAN TINGKAT PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, [S. l.], v. 4, n. 1, p. 41-50, 2021. DOI: 10.37481/sjr.v4i1.246. Disponível em: https://www.ojspustek.org/index.php/SJR/article/view/246. Acesso em: 7 oct. 2026.