Yosaria, B., and F. Yusmita. “The Influence of Income Levels, Tax Rate Changes, and Tax Incentives on Income Tax Revenue from Entrepreneurial Individual Taxpayers and/Or MSMEs: A Case Study at the Banda Aceh DJP Regional Office”. TEC EMPRESARIAL, vol. 20, no. 1, Apr. 2025, pp. 249-62, https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/549.