ROGASIANUS ALDO; MARIZA ALFANDA REINHA MADIA; MARLIN LEDE; MAYANA PUTRI PRITAMI YAN; REVALIN JUITA DIRA TOME; SIFRA JUNARTI TAMONOB; SKOLASTIKA JENANUT; GRACELLIA KRISTIN LAPE; AYUVERA RIFANI RAY. Analisis Implementasi Tarif PPh Final UMKM dan Dampaknya terhadap Penerimaan Pajak. Jurnal Bisnis dan Manajemen (JURBISMAN), [S. l.], v. 3, n. 4, p. 947–966, 2025. DOI: 10.61930/jurbisman.v3i4.1366. Disponível em: https://ejournal.lapad.id/jurbisman/article/view/1366. Acesso em: 1 may. 2026.