[1]
Luntungan, D. and Kristinae, V. 2026. The Role of Moderation of PPh Final PP 55 Year 2022 PPh in Tax Compliance Relations, Financing Access, and Financing Performance of MSMEs In Indonesia. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan. 21, 1 (May 2026), 190–199. DOI:https://doi.org/10.32832/neraca.v21i1.23417.