Ciptawan, Semuel Dumak Parerungan, and Hantono. “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, no. 2 (January 30, 2025): 456-465. Accessed July 27, 2025. https://ojs.cahayamandalika.com/index.php/jomla/article/view/4342.