ANGELINA SIMANJUNTAK; HEROLD MOODY MANALU. Pengaruh Pengetahuan Peraturan Perpajakan Dan Ketegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kecamatan Lembang. OPTIMAL Jurnal Ekonomi dan Manajemen, [S. l.], v. 3, n. 4, p. 01–13, 2023. DOI: 10.55606/optimal.v3i4.2283. Disponível em: https://researchhub.id/index.php/optimal/article/view/2283. Acesso em: 26 jun. 2025.