Kaplele, Farida, Kadir Katjong, Budiyanto Budiyanto, Biloka Tanggahma, and Dian Rahadian. “PENYULUHAN TAAT PAJAK DAN SANKSI PIDANA BAGI PELAKU USAHA UMKM DI DISTRIK BIAK UTARA”. Jurnal Pengabdian UMKM 2, no. 1 (January 31, 2023): 84–90. Accessed April 5, 2025. https://jpu.ubl.ac.id/index.php/jpu/article/view/35.