ROHMATUL HIDAYAH. PENGARUH KESADARAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BAGI PELAKU UMKM. Soetomo Accounting Review, [S. l.], v. 3, n. 2, p. 101–108, 2026. DOI: 10.25139/sacr.v3i2.12168. Disponível em: https://ejournal.unitomo.ac.id/index.php/sacr/article/view/12168. Acesso em: 20 jun. 2026.