ILHAM ILLAHI. Kepatuhan Pajak pada Pelaku UMKM: Analisis Literatur dan Implikasi Kebijakan. JOVISHE : Journal of Visionary Sharia Economy, [S. l.], v. 5, n. 01, p. 17–27, 2026. DOI: 10.57255/jovishe.v5i01.1698. Disponível em: https://journal.makwafoundation.org/index.php/jovishe/article/view/1698. Acesso em: 12 aug. 2026.