hayati, Nur, and Nof rianty. “Factors That Influence UMKM Taxpayer Compliance After Establishment of Government Regulation Number 23 Year 2018 (Empirical Study in Rokan Hulu Regency)”. International Journal on Advanced Science, Education, and Religion 2, no. 2 (June 23, 2019): 1-8. Accessed May 7, 2026. http://ojs.staialfurqan.ac.id/IJoASER/article/view/30.