YUSRIYYANA NUR FADHILA; LELY KUMALAWATI; HAMIM TOHARI. Pengaruh Modernisasi Sistem Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Pelaku UMKM di Kota Madiun. Equivalent : Journal of Economic, Accounting and Management, [S. l.], v. 4, n. 2, p. 1989–2003, 2026. DOI: 10.61994/equivalent.v4i2.1176. Disponível em: https://jurnal.dokicti.org/index.php/equivalent/article/view/1176. Acesso em: 6 jun. 2026.