ALPARIZI; YANCIK SYAFITRI; RIZAL EFFENDI; PIPIT FITRI RAHAYU. Pengaruh Penerapan Penurunan Tarif Pajak UMKM, Pelayanan Online dan Sanksi Pajak sebagai Ukuran Kepatuhan Wajib Pajak  UMKM. Equivalent : Journal of Economic, Accounting and Management, [S. l.], v. 3, n. 2, p. 651–655, 2025. DOI: 10.61994/equivalent.v3i2.913. Disponível em: https://jurnal.dokicti.org/index.php/equivalent/article/view/913. Acesso em: 18 aug. 2025.