Luntungan, D. (2022) “Perpajakan UMKM di Era Undang-Undang Harmonisasi Perpajakan: MSMe’s Taxation in the Era of Tax Harmonization Law”, Neraca: Jurnal Pendidikan Ekonomi, 8(1), pp. 1–11. doi: 10.33084/neraca.v8i1.4357.