Safiq, Muhamad, and Sherlyne Balqist Setyo Afrilin. “ANALYSIS OF THE EFFECTIVENESS OF TAX INCENTIVES ON THE TAX COMPLIANCE BEFORE AND DURING THE COVID-19 PANDEMIC (STUDY ON MSME DIGITAL AND MSME NON-DIGITAL)”. Jurnal Cakrawala Ilmiah 2, no. 4 (December 31, 2022): 1679–1698. Accessed August 17, 2025. https://www.bajangjournal.com/index.php/JCI/article/view/4566.