Tasmita, Yuni Nuardi, and Dahniar Dahniar. “Perubahan Tarif Pajak Penghasilan Final UMKM Terhadap Penerimaan Pajak Penghasilan”. Tangible Journal 7, no. 2 (December 24, 2022): 171–176. Accessed August 31, 2026. https://ojs.stie-tdn.ac.id/index.php/TB/article/view/302.