DETERMINAN KEPATUHAN WAJIB PAJAK UMKM DI KOTA YOGYAKARTA. jsikap. jurnal. sist. inf. audit. dan perpajak. [Internet]. 2019 May 1 [cited 2026 Jul. 17];3(2):112-21. Available from: https://stag-jurnal.usbypkp.ac.id/index.php/sikap/article/view/118