Luntungan, David, and Vivy Kristinae. “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, no. 1 (May 19, 2026): 190–199. Accessed May 28, 2026. https://ejournal.uika-bogor.ac.id/index.php/neraca/article/view/23417.