Ade Nurul Kaidah Sinaga, and Elpi Yanti. “Efektivitas Kebijakan Pajak PPH Pasal 23 Terhadap Usaha Umkm”. Jurnal Ekonomi, Akuntansi, dan Perpajakan 2, no. 2 (May 30, 2025): 484–496. Accessed June 21, 2025. https://ejournal.areai.or.id/index.php/JEAP/article/view/1011.