TANSURIA, Billy Ivan.
 Kewajiban Perpajakan UMKM Berdasarkan Ketentuan Perundang -Undangan KUP, PPh, dan PPN.
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ISSN 1412-0070. Available at: &lt;<a href="https://ejournal.unklab.ac.id/index.php/jbe/article/view/115" target="_new">https://ejournal.unklab.ac.id/index.php/jbe/article/view/115</a>&gt;. Date accessed: 04 oct. 2025.