Melani, Rr. Adeline, and Eddie I. Doloksaribu. “Legal Analysis of Government Regulation No. 20 of 2026 Concerning Adjustments to Income Tax Regulations for Micro, Small, and Medium-Sized Business Taxpayers”. Jurnal Indonesia Sosial Sains, vol. 7, no. 8, Aug. 2026, pp. 3713-21, doi:10.59141/jiss.v7i8.2524.