Sidabutar, Rimbun C.D., et al. “Pengaruh Literasi Akuntansi Terhadap Kepatuhan Wajib Pajak Pelaku UMKM Pada Kabupaten Deli Serdang”. Innovative: Journal Of Social Science Research, vol. 3, no. 2, May 2023, pp. 451-64, https://j-innovative.org/index.php/Innovative/article/view/350.