Irmawati, Ju, and Amir Hidayatulloh. “DETERMINAN KEPATUHAN WAJIB PAJAK UMKM DI KOTA YOGYAKARTA”. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) 3, no. 2 (May 1, 2019): 112–121. Accessed June 24, 2026. https://jurnal.usbypkp.ac.id/index.php/sikap/article/view/118.