Widiarto, Tri, and Sugiyanto Sugiyanto. “Analysis of UMKM Taxpayer Compliance in Rural Areas of Semarang Regency: Case Study of Government Regulation (PP) 23 of 2018”. Cognitionis Civitatis et Politicae 1, no. 6 (January 3, 2025): 481–488. Accessed July 2, 2025. https://journal.ypidathu.or.id/index.php/politicae/article/view/1829.