WIDJAJA, William; 						MICHAEL, Michael.
 DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE.
<strong>SAR (Soedirman Accounting Review) : Journal of Accounting and Business</strong>, [S.l.], v. 9, n. 1, p. 32 - 46, may 2024.
ISSN 2598-0718.
Available at: &lt;<a href="https://jos.unsoed.ac.id/index.php/sar/article/view/11665" target="_new">https://jos.unsoed.ac.id/index.php/sar/article/view/11665</a>&gt;. Date accessed: 15 jan. 2026.
doi: <a href="https://doi.org/10.32424/1.sar.2024.9.01.11665">https://doi.org/10.32424/1.sar.2024.9.01.11665</a>.