Krisandy, Andri, and Sekar Mayangsari. “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 4, no. 2 (April 30, 2026): 125–135. Accessed May 28, 2026. https://journal.idscipub.com/index.php/summa/article/view/1506.