“Pemahaman Objek, Tarif, dan Perhitungan Pajak Final dalam Mendukung Kepatuhan UMKM”, pipkm, vol. 2, no. 2, pp. 48–52, Aug. 2026, Accessed: Sep. 07, 2026. [Online]. Available: https://jurnal.goodnovelty.com/index.php/pipkm/article/view/51