HASIBUAN, M. .; SIMANJUNTAK, R. N. .; NISSA, F. .; ROSALIA, N. . Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak, dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak UMKM di Medan Utara. Journal of Innovative and Creativity (Joecy), [S. l.], v. 6, n. 2, p. 38038–38046, 2026. DOI: 10.31004/joecy.v6i2.12663. Disponível em: https://joecy.org/index.php/joecy/article/view/12663. Acesso em: 11 oct. 2026.