RISTA PRASTIYA; NOVA MAULUD WIDODO; HAMIM TOHARI. Pengaruh E-Filing, Penerapan Tarif Pph dan Tingkat Pendapatan Terhadap Kepatuhan Wajib Pajak Pelaku UMKM Pengguna E-Commerce di Kabupaten Madiun. Equivalent : Journal of Economic, Accounting and Management, [S. l.], v. 4, n. 1, p. 73–89, 2026. DOI: 10.61994/equivalent.v4i1.1156. Disponível em: https://jurnal.dokicti.org/index.php/equivalent/article/view/1156. Acesso em: 20 jan. 2026.