Herawati N, Hendri N, Darmayanti EF. Pengaruh Penurunan Tarif Pajak, Kesadaran Wajib Pajak Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Kota Metro. exclusive [Internet]. 2022Oct.22 [cited 2026Jun.12];1(2):1-. Available from: https://scholar.ummetro.ac.id/index.php/expensive/article/view/2995