SULIANI, S.; WIDYA ASTUTY; MAYA SARI. ANALYSIS OF FACTORS THAT INFLUENCE THE IMPLEMENTATION OF TAX PLANNING IN SERVICE SERVICE SMEs REGISTERED AT PPJI REPRESENTATIVE BOARD NORTH SUMATERA. Jurnal Ekonomi, [S. l.], v. 12, n. 04, p. 863–869, 2023. Disponível em: https://www.ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/2896. Acesso em: 5 mar. 2026.