Factors Hindering Tax Law Enforcement in the UMKM. YURISDIKSI : Jurnal Wacana Hukum dan Sains, [S. l.], v. 20, n. 2, p. 188–194, 2024. DOI: 10.55173/yurisdiksi.v20i2.241. Disponível em: http://yurisdiksi.unmerbaya.ac.id/index.php/yurisdiksi/article/view/241. Acesso em: 14 jul. 2025.