Putri, Nauticia Endita Digtama, and Alif Faruqi Febri Yanto. “Pengaruh Love of Money Dan Financial Distress Terhadap Kepatuhan Pajak UMKM: Moderasi Pemeriksaan Pajak”. Owner : Riset dan Jurnal Akuntansi 10, no. 3 (July 1, 2026): 2653-2670. Accessed July 25, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/3482.