AGUSTIN, Irlaina; 						SAFIQ, Muhamad.
 Analysis of Factors That Influence MSME Tax Reporting Compliance with the Regulation of Government Facility Number 23-2018 During the Covid Era.
<strong>Jurnal Riset Akuntansi Soedirman</strong>, [S.l.], v. 4, n. 1, p. 293-301, june 2025.
ISSN 2830-571X.
Available at: &lt;<a href="https://jos.unsoed.ac.id/index.php/jras/article/view/17730" target="_new">https://jos.unsoed.ac.id/index.php/jras/article/view/17730</a>&gt;. Date accessed: 22 oct. 2025.
doi: <a href="https://doi.org/10.32424/1.jras.2025.4.1.17730">https://doi.org/10.32424/1.jras.2025.4.1.17730</a>.