1.
Septiyani Wulandari, Imahda Khoiri Furqon. Dampak Kenaikan Tarif PPN 12% terhadap UMKM di Indonesia pada Era Transformasi Pajak Digital 2025. IJAAF [Internet]. 2025 Dec. 31 [cited 2026 Jun. 4];5(2):235-4. Available from: https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/15325