Bayu Sata, Mahendra, Yuli Chomsatu Samrotun, and Purnama Siddi. 2022. “Kepatuhan Wajib Pajak UMKM Di Surakarta Selama Masa Pandemi Covid-19”. Jurnal Riset Akuntansi & Perpajakan (JRAP) 9 (1), 28 - 40. https://doi.org/10.35838/jrap.2022.009.01.03.