Agustiani, Rizki. 2026. “Determinan Kepatuhan Wajib Pajak Pelaku UMKM: Peran Literasi Perpajakan, Sanksi Pajak, Dan Digitalisasi Layanan Pajak”. Journal of Management and Economics Research 4 (2), 32-42. https://doi.org/10.62866/jomer.v4i2.394.