Ciptawan, Semuel Dumak Parerungan, and Hantono. 2025. “Dampak Kebijakan Perpajakan Digital Terhadap Pelaporan Pajak UMKM Di Era Ekonomi Platform”. Journal Scientific of Mandalika (JSM) E-ISSN 2745-5955 | P-ISSN 2809-0543 6 (2), 456-65. https://doi.org/10.36312/jomla.v6i2.4342.