SARI, I. P.; SETIAWATI, E. Pengaruh Pemahaman Atas Perpajakan, Persepsi Sanksi Pajak Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi Empiris Pada Wajib Pajak UMKM Di Kabupaten Karanganyar). Management Studies and Entrepreneurship Journal (MSEJ), [S. l.], v. 7, n. 2, p. 963–978, 2026. DOI: 10.37385/msej.v7i2.10149. Disponível em: https://journal.yrpipku.com/index.php/msej/article/view/10149. Acesso em: 13 jan. 2026.