Aladejebi DO (2018). Measuring Tax Compliance among Small and Medium Enterprises in Nigeria. International Journal of Accounting and Taxation 6(2):29-40.
Crossref

Alm J, Blaufus K, Fochmann M, Kirchler E, Mohr P, Olson NE, Torgler B (2020). Tax policy measures to combat the sars-cov-2 pandemic and considerations to improve tax compliance: A behavioral perspective. WU International Taxation Research Paper Series.
Crossref

Amah N, Rustiarini NW, Hatmawan AA (2021). Tax compliance option during the pandemic: Moral, sanction, and tax relaxation (case study of indonesian msmes taxpayers). Review of Applied Socio-Economic Research 22(2):21-36.
Crossref

Ambarwati A, Sobari IS, Kristanto R (2021). The Impact of the COVID-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Service Office, South Tangerang City. Ilomata International Journal of Tax and Accounting 2(4):304-312.
Crossref

Budiman NA, Indaryani M, Mulyani S (2020). Dampak Covid-19 dan Pemanfaatan Insentif Pajak terhadap Keberlangsungan Usaha pada UMKM Tenun Troso Jepara. Jurnal Manajemen Dan Keuangan 9(3):276-285.
Crossref

Choi Y, Kim HJ, Lee Y (2022). Economic Consequences of the COVID-19 Pandemic: Will It Be a Barrier to Achieving Sustainability? Sustainability 14(3):1629.
Crossref

Guo YM, Shi YR (2021). Impact of the VAT reduction policy on local fiscal pressure in China in light of the COVID-19 pandemic: A measurement based on a computable general equilibrium model. Economic Analysis and Policy 69:253-264.
Crossref

Kilo AS, Amaliah TH, Husain SP (2022). Potensi Peningkatan Kepatuhan Wajib Pajak UMKM di Masa Pandemi Covid-19 setelah Diterbitkan Insentif PPh 21 final UMKM Ditanggung Pemerintah. Jurnal Pajak 4:44-52.
Crossref

Leong ZY, Lee TH, Teoh MTT (2020). Tax Compliance and Tax Incentive: An Investigation of SMEs During the Covid-19 Period. International Journal of Academic Research in Accounting, Finance and Management Sciences 10(3):451-474.
Crossref

Lestary SR, Yudianto I (2021). The Effect of Tax Fairness , Tax Socialization and Tax Understanding on Tax Compliance?: A Study on Micro, Small and Medium Enterprises (MSMEs) 4(1):87-99.
Crossref

Listiyowati L, Indarti I, Setiawan FA, Wijayanti F, Setiawan FA (2021). Kepatuhan Wajib Pajak UMKM di Masa Pandemi COVID-19. Jurnal Akuntansi Indonesia 10(1):41.
Crossref

Liu L (2021). US Economic Uncertainty Shocks and China's Economic Activities: A Time-Varying Perspective. SAGE Open 11(3):21582440211032672.
Crossref

Müller S, Rau HA (2021). Economic preferences and compliance in the social stress test of the COVID-19 crisis 194.
Crossref

Noviyanti N, Azam SMF (2021). The Impact of Covid-19 Pandemic on Taxpayers' Compliance of MSMEs in Palembang. Widyakala: Journal of Pembangunan Jaya University 8(1):25.
Crossref

Rahayu YN, Setiawan M, Troena E, Sudjatno (2019). Tax Compliance: The Impact of Moderation of Awareness Tax. In Journal of Engineering and Applied Sciences 14(13):4453-4458.
Crossref

Rahayu YN, Setiawan M, Troena EA (2017). The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. Journal of Accounting and Taxation 9(10):139-146.
Crossref

Saad N, Abdullah N (2014). Is zakat capable of alleviating poverty? An analysis on the distribution of zakat fund in Malaysia. Journal of Islamic Economics, Banking and Finance 113(3250):1-27.
Crossref

Sitorus AA (2021). Disinkronisasi Kebijakan Pemerintah Indonesia Dalam Penanganan Covid-19. Journal Renaissance 6(1):721.
Crossref

Sukesi S, Yunaidah I (2020). The effect of tax socialisation, superior service, and service quality on taxpayers' satisfaction and compliance. Journal of Economics, Business and Accountancy Ventura 22(3):347-359.
Crossref

Utami BSA (2021). Dampak pandemi covid 19 terhadap sektor UMKM di Indonesia. Economie: Jurnal Ilmu Ekonomi 3(1):1-7.
Crossref

Wardani DK, Wati E (2018). Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Kebumen). Nominal, Barometer Riset Akuntansi Dan Manajemen.
Crossref

Warsito W, Samputra PL (2021). Potensi Penurunan Pajak dan Strategi Kebijakan Pajak untuk Mengantisipasi Dampak Pandemi Covid-19: Perspektif Ketahanan Nasional. Jurnal Ekonomi and Kebijakan Publik 11(2):93-108.
Crossref

Wijoyo H, Akbar MF, Safiih AR, Prasada D, Yusuf A, Sudarsono A, Widiyanti W (2021). The Effect of Tax Stimulus during the Covid-19 Pandemic in Improving the Performance of Taxpayers. Proceedings of the 2nd Annual Conference on Education and Social Science.
Crossref

Zulfikar R, Widyanti R, Basuki B, Mayvita PA, Purboyo P (2021). Encourage Smes Sustainable Behavior During Covid-19 Pandemic Through Competitive Advantages and Corporate Culture. Serbian Journal of Management 16(2):405-417.
Crossref