SAMOSIR, H. E. Dampak Digitalisasi Sistem Perpajakan terhadap Kepatuhan Wajib Pajak UMKM. RIGGS: Journal of Artificial Intelligence and Digital Business, [S. l.], v. 4, n. 4, p. 2171–2179, 2025. DOI: 10.31004/riggs.v4i4.3699. Disponível em: https://journal.ilmudata.co.id/index.php/RIGGS/article/view/3699. Acesso em: 30 may. 2026.