Parapat, Fauzan Rizki, and Gunardi Lie. “Penerapan Prinsip Ability to Pay Terhadap Perpajakan UMKM Di Indonesia”. Justice Amnesty Law and Undoing Journal 2, no. 1 (May 29, 2026): 1–9. Accessed June 12, 2026. https://rayyanjurnal.com/index.php/jalu/article/view/8207.