NISAH, C. U.; RATNAWATI, J.; WIKAN KINASIH, H.; PURWANTORO, P. Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak, dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 7, n. 9, p. 5497–5515, 2026. DOI: 10.47467/elmal.v7i9.12135. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/12135. Acesso em: 5 2026.