“PENGARUH KUALITAS PELAYANAN PETUGAS PAJAK, SANKSI PERPAJAKAN, DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM LUWU UTARA”, JEBI, vol. 3, no. 7, pp. 1532–1549, Dec. 2025, Accessed: Feb. 01, 2026. [Online]. Available: https://ecosemica.net/index.php/ECONOMICA/article/view/631