PENGARUH PEMAHAMAN KETENTUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PELAPORAN PAJAK UMKM. An-Najah: Journal of Islamic Economics, [S. l.], v. 2, n. 01, 2026. Disponível em: https://jurnal.almaidah.or.id/index.php/JNIE/article/view/536. Acesso em: 6 nov. 2026.