Sianipar, Ruth, and Grace Orlyn Sitompul. “Analisis Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak UMKM Di KPP Pratama”. Jurnal Sosial Teknologi 2, no. 3 (March 15, 2022): 282–289. Accessed November 24, 2024. https://sostech.greenvest.co.id/index.php/sostech/article/view/311.