SONYA AZHARANI NUGRAHANI; MUSLIMIN. Evaluasi atas SP2DK pada Pengusaha Kena Pajak. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 5, n. 12, p. 4599 –, 2024. DOI: 10.47467/elmal.v5i12.4551. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/4551. Acesso em: 31 may. 2026.