“PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK DAN LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN GARUT”, Musytari, vol. 24, no. 11, pp. 1141–1150, Oct. 2025, Accessed: Oct. 03, 2026. [Online]. Available: https://cibjournal.com/index.php/musytari/article/view/660