HARDI JULIAWAN; DEKAR URUMSAH. Determinan Kepuasan Wajib Pajak UMKM Terhadap Penggunaan Jasa Konsultan Pajak. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 5, n. 11, p. 5209 –, 2024. DOI: 10.47467/elmal.v5i11.5228. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/5228. Acesso em: 11 may. 2026.