Agustiani, R. “Determinan Kepatuhan Wajib Pajak Pelaku UMKM: Peran Literasi Perpajakan, Sanksi Pajak, Dan Digitalisasi Layanan Pajak”. Journal of Management and Economics Research, Vol. 4, no. 2, Apr. 2026, pp. 32-42, doi:10.62866/jomer.v4i2.394.