PUTRA, Rio Johan; 						SUPARTINI, Supartini.
PENGARUH IMPLEMENTASI PENURUNAN TARIF PAJAK UMKM TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN PATRIOTISME SEBAGAI VARIABEL MODERASI.
<strong>Jurnal Akuntansi Manajerial (Managerial Accounting Journal)</strong>, [S.l.], v. 4, n. 2, p. 1-9, dec. 2019.
ISSN 2502-6704.
Available at: &lt;<a href="https://ojs3.binainsancerdas.com/index.php/JAM/article/view/2324" target="_new">https://ojs3.binainsancerdas.com/index.php/JAM/article/view/2324</a>&gt;. Date accessed: 15 apr. 2026.
doi: <a href="http://dx.doi.org/10.52447/jam.v4i2.2324">http://dx.doi.org/10.52447/jam.v4i2.2324</a>.