Widyasari, D., and D. . Erdiana. “The Implementation of EMKM Financial Accounting Standards (SAK) on Tax Compliance”. International Conference On Economics Business Management And Accounting (ICOEMA), vol. 4, no. 1, July 2025, pp. 1121-8, https://conference.untag-sby.ac.id/index.php/icoema/article/view/5690.