1.
Krisandy A, Mayangsari S. Comparative Evidence on the 0.5% Final Tax Rate and Tax Sanctions for Indonesian MSME Compliance: A Systematic Review. summa [Internet]. 2026 Apr. 30 [cited 2026 May 28];4(2):125-3. Available from: https://journal.idscipub.com/index.php/summa/article/view/1506