Ardiantari R, Sriyono S. Fair Tax Compliance: Tax Rate Changes, Calculation Methods, and System Modernization: Peningkatan Kepatuhan Pajak pada UKM melalui Perubahan Tarif, Metode Perhitungan, dan Modernisasi Sistem: Mengutamakan Keadilan. acopen [Internet]. 2023 Jun. 26 [cited 2025 Sep. 4];8(1):10.21070/acopen.8.2023.3536. Available from: https://acopen.umsida.ac.id/index.php/acopen/article/view/3536