Kepatuhan Wajib Pajak UMKM: Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem. JRAP (Jurnal Riset Akuntansi dan Perpajakan), [S. l.], v. 7, n. 01, p. 1–12, 2020. DOI: 10.35838/jrap.2020.007.01.1. Disponível em: https://journal.univpancasila.ac.id/index.php/jrap/article/view/1212. Acesso em: 16 may. 2025.