Alfi, Muhammad Khoirul, and Suparna Wijaya. “Faktor Kunci Kepatuhan Pajak UMKM E-Commerce Di DKI Jakarta : Modernisasi Sistem Pajak, Religiusitas, Love of Money, Dan Sanksi Pajak”. Jurnal Akuntansi, Keuangan, dan Manajemen 5, no. 4 (September 27, 2024): 401–416. Accessed September 8, 2026. https://journals.goodwoodpub.com/index.php/Jakman/article/view/3411.