SIMARMATA, Reinhard Sahat Maruli; 						YULIANTI, Yulianti.
 Evaluasi Penerapan Kebijakan Batasan Bruto Pada Wajib Pajak OP UMKM.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 34, n. 7, p. 1852-1862, sep. 2024.
ISSN 2302-8556.
Available at: &lt;<a href="http://103.29.196.112/index.php/akuntansi/article/view/116664" target="_new">http://103.29.196.112/index.php/akuntansi/article/view/116664</a>&gt;. Date accessed: 17 dec. 2025.
doi: <a href="https://doi.org/10.24843/EJA.2024.v34.i07.p16">https://doi.org/10.24843/EJA.2024.v34.i07.p16</a>.