Kisdayanti L, Farida N. DAMPAK WACANA KENAIKAN PPN 12% BAGI PELAKU UMKM DI SURABAYA. BUSS MAN [Internet]. 2024 Dec. 12 [cited 2025 Jul. 18];4(3):1112-25. Available from: https://www.bussman.gapenas-publisher.org/index.php/home/article/view/303