ELYA ROZANA USMAN; YUDEA; DIKA KARLINDA SARI. Pengaruh Pemahaman Perpajakan, Sistem Perpajakan, dan Sanksi Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak . El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 6, n. 3, p. 1848 –, 2025. DOI: 10.47467/elmal.v6i3.7029. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/7029. Acesso em: 31 may. 2026.