Bayu Sata, M., Y. C. Samrotun, and P. Siddi. “Kepatuhan Wajib Pajak UMKM Di Surakarta Selama Masa Pandemi Covid-19”. Jurnal Riset Akuntansi & Perpajakan (JRAP), Vol. 9, no. 1, July 2022, pp. 28 -40, doi:10.35838/jrap.2022.009.01.03.