Krisna YudhaC. and Cok Istri Ratna Sari Dewi 2022. Penerapan E-System Terhadap Kepatuhan Wajib Pajak UMKM Di Wilayah KPP Pratama Gianyar. ARTHA SATYA DHARMA. 15, 2 (Dec. 2022), 17-24. DOI:https://doi.org/10.55822/asd.v15i2.257.