Hady, Anindya, Kristianto Prabowo, Annisa Sari, Diva Trimuliani, and Janitra Prabowo. “Determinan Penggelapan Pajak Pada WP Badan Dan UMKM Di Kota Pelaihari Kalimantan Selatan”. Jesya 9, no. 2 (June 5, 2026): 1250-1261. Accessed June 20, 2026. https://stiealwashliyahsibolga.ac.id/jurnal/index.php/jesya/article/view/2732.