“PENGARUH KUALITAS PELAYANAN PETUGAS PAJAK DAN SANSKI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN MANGGARAI”, JAM-SK, vol. 1, no. 1, pp. 60–80, Mar. 2024, Accessed: Jul. 06, 2025. [Online]. Available: https://ejurnal.stie-karya.ac.id/index.php/jsk/article/view/5