Pengaruh Tingkat Pendapatan, Sanksi Pajak dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Wilayah Jakarta Barat. JRB-Jurnal Riset Bisnis, [S. l.], v. 7, n. 2, p. 230–243, 2024. DOI: 10.35814/jrb.v7i2.6239. Disponível em: https://journal.univpancasila.ac.id/index.php/jrb/article/view/6239. Acesso em: 23 aug. 2025.