WA ODE NURUL FATMA; UDIN SAEPUDIN; SOPIAN SOPIAN. Analisis Pengaruh Tax Administration Services dan Penalty Rate terhadap Kepatuhan Wajib Pajak UMKM Tanjung Priok. GEMILANG: Jurnal Manajemen dan Akuntansi, [S. l.], v. 5, n. 4, p. 222–238, 2025. DOI: 10.56910/gemilang.v5i4.2977. Disponível em: https://jurnal-stiepari.ac.id/index.php/gemilang/article/view/2977. Acesso em: 5 dec. 2025.