Muniroh, Hetty. “Pengaruh Tingkat Pendapatan, Persepsi Keadilan Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Di Kabupaten Rembang”. Innovative: Journal Of Social Science Research, vol. 3, no. 5, Oct. 2023, pp. 6658-69, https://j-innovative.org/index.php/Innovative/article/view/5639.