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 [Internet]. 2026 May 25 [cited 2026 Jun. 6];4(2):1989-2003. Available from: https://jurnal.dokicti.org/index.php/equivalent/article/view/1176