SEPTIYANI WULANDARI; IMAHDA KHOIRI FURQON. Dampak Kenaikan Tarif PPN 12% terhadap UMKM di Indonesia pada Era Transformasi Pajak Digital 2025. Indonesian Journal of Applied Accounting and Finance, [S. l.], v. 5, n. 2, p. 235–245, 2025. DOI: 10.31961/ijaaf.v5i2.15325. Disponível em: https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/15325. Acesso em: 4 jun. 2026.