KRISANDY, Andri; MAYANGSARI, Sekar. Comparative Evidence on the 0.5% Final Tax Rate and Tax Sanctions for Indonesian MSME Compliance: A Systematic Review. Summa : Journal of Accounting and Tax, [S. l.], v. 4, n. 2, p. 125–135, 2026. DOI: 10.61978/summa.v4i2.1506. Disponível em: https://journal.idscipub.com/index.php/summa/article/view/1506. Acesso em: 28 may. 2026.