ANDREW, Richard; SARI, Dian Purnama. Insentif PMK 86/2020 Di Tengah Pandemi Covid 19: Apakah Mempengaruhi Kepatuhan Wajib Pajak UMKM Di Surabaya?. Jurnal Akuntansi dan Pajak, [S. l.], v. 21, n. 2, 2021. Disponível em: https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/1597. Acesso em: 25 sep. 2025.