SARI, Ni Putu Rossica; 						MARADONA, Agus Fredy.
 Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan?.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 30, n. 6, p. 1561 - 1574, june 2020.
ISSN 2302-8556.
Tersedia pada: &lt;<a href="http://103.29.196.112/index.php/akuntansi/article/view/59616" target="_new">http://103.29.196.112/index.php/akuntansi/article/view/59616</a>&gt;. Tanggal Akses: 05 mar. 2026
doi: <a href="https://doi.org/10.24843/EJA.2020.v30.i06.p17">https://doi.org/10.24843/EJA.2020.v30.i06.p17</a>.