PRATIWI, Fikih Fadillyna; SUSANTI, Susanti. Pengaruh Pemahaman Wajib Pajak, Sanksi Denda Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Rungkut Surabaya. Jurnal Pendidikan Akuntansi (JPAK), [S. l.], v. 8, n. 1, p. 17–26, 2020. DOI: 10.26740/jpak.v8n1.p17-26. Disponível em: https://ejournal.unesa.ac.id/index.php/jpak/article/view/45577. Acesso em: 25 jun. 2025.