Sidabutar, Rimbun C.D., Timbul Sinaga, and Topan Pasaribu. “Pengaruh Literasi Akuntansi Terhadap Kepatuhan Wajib Pajak Pelaku UMKM Pada Kabupaten Deli Serdang”. Innovative: Journal Of Social Science Research 3, no. 2 (May 3, 2023): 451–464. Accessed September 13, 2026. http://j-innovative.org/index.php/Innovative/article/view/350.