PRAKOSA, Prima Bayu; HIDAYATULLOH, Amir. Analisis Peraturan Pemerintah Nomor 23 Tahun 2018: Sudut Pandang Pelaku UMKM. Jurnal Akuntansi dan Pajak, [S. l.], v. 20, n. 01, p. 99–108, 2019. Disponível em: https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/553. Acesso em: 1 jul. 2025.