Hapsari, A. R., R. Ramayanti, and R. Ramayanti. “Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM”. IKRAITH-EKONOMIKA, Vol. 5, no. 2, Oct. 2021, pp. 16-24, https://journals.upi-yai.ac.id/index.php/IKRAITH-EKONOMIKA/article/view/1311.