ERWIN SYA’BAN ARDI WIBOWO; ANTHONY SALIM; ERNEST KUSUMA DHARMA; LIMAS PUTRA; HANSEN NICHOLAS; HERODES HERODES. Digitalisasi Administrasi Pajak UMKM Sektor Distributor di Kota Batam : Studi Kualitatif tentang Pengalaman, Tantangan, dan Strategi Adaptasi Pelaku Usaha di Era Kebijakan Pajak Terbaru. Jurnal bintang manajemen, [S. l.], v. 4, n. 2, p. 01–11, 2026. DOI: 10.55606/jubima.v4i2.4344. Disponível em: https://scientivapress.org/index.php/jubima/article/view/4344. Acesso em: 28 jun. 2026.