TRISTIANTI MUZAYANA; DIRVI SURYA ABBAS; INDRA GUNAWAN SIREGAR. Pengaruh Kecerdasan Spiritual, Penerapan Akuntansi, Pemahaman Perpajakan dan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak OP UMKM. Journal Economic Excellence Ibnu Sina, [S. l.], v. 1, n. 4, p. 241–250, 2023. DOI: 10.59841/excellence.v1i4.596. Disponível em: https://jurnal.stikes-ibnusina.ac.id/index.php/Excellence/article/view/596. Acesso em: 14 sep. 2024.