“The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers”. JRAP (Jurnal Riset Akuntansi dan Perpajakan) 11, no. 2 (October 3, 2024): 289–307. Accessed September 29, 2026. https://journal.univpancasila.ac.id/index.php/jrap/article/view/7388.