AHMAD TRY HANDOKO; NANDA LADEPI. Analisis Perhitungan PPH Final UMKM Wajib Pajak Orang Pribadi Sebelum Dan Sesudah Undang - Undang Harmonisasi Peraturan Perpajakan (UU HPP). EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, [S. l.], v. 12, n. 2, p. 1085–1093, 2025. DOI: 10.30640/ekonomika45.v12i2.4578. Disponível em: https://jurnaluniv45sby.ac.id/index.php/ekonomika/article/view/4578. Acesso em: 14 jun. 2025.