Rahmatullah, Muhammad Irfan Dary, Siti Sundari, and Vicky Vendy. “Determinants of SME Tax Reporting Compliance: Roles of Digitalization Tax and Tax Knowledge”. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 5, no. 5 (July 8, 2026): 8074–8084. Accessed August 13, 2026. https://al-haramjournal.co.id/EKOMA/article/view/15954.