ADE NURUL KAIDAH SINAGA; ELPI YANTI. Efektivitas Kebijakan Pajak PPH Pasal 23 Terhadap Usaha Umkm. Jurnal Ekonomi, Akuntansi, dan Perpajakan, [S. l.], v. 2, n. 2, p. 484–496, 2025. DOI: 10.61132/jeap.v2i2.1011. Disponível em: https://ejournal.areai.or.id/index.php/JEAP/article/view/1011. Acesso em: 21 jun. 2025.