Luntungan, D. “Perpajakan UMKM Di Era Undang-Undang Harmonisasi Perpajakan: MSMe’s Taxation in the Era of Tax Harmonization Law”. Neraca: Jurnal Pendidikan Ekonomi, vol. 8, no. 1, Nov. 2022, pp. 1-11, doi:10.33084/neraca.v8i1.4357.