AAN PAJRI NURTIASMOKO; SRI AYEM. Pengaruh Pemahaman Akuntasi, Insentif Pajak, dan M-Pajak terhadap Kepatuhan Pelaporan Pajak UMKM di Kabupaten Gunungkidul. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 5, n. 12, p. 5076–5094, 2024. DOI: 10.47467/elmal.v5i12.5112. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/5112. Acesso em: 10 may. 2026.