Literature Review: Hubungan Pemahaman Sanksi Pajak dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Ilmiah Manajemen dan Akuntansi, [S. l.], v. 3, n. 5, p. 299–309, 2026. DOI: 10.69714/9y5jea54. Disponível em: https://journal.smartpublisher.id/index.php/jimat/article/view/2165. Acesso em: 15 oct. 2026.