Putra AH, Aswari A, Arifin MY, Rina R. Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 For SME’s by Justice, Convenience, and Simplicity of Tax Aspects. sucila [Internet]. 2018 Jul. 13 [cited 2025 Jan. 14];1(2):65-81. Available from: https://www.substantivejustice.id/index.php/sucila/article/view/16