Poluakan AA, Kalangi L, Korompis C. Analysis of Income Tax Tariff Free Policy in Improving Compliance of MSME WPOPs in Manado City . FJAS [Internet]. 2025 Jan. 30 [cited 2026 Jul. 27];4(1):207-20. Available from: https://journal.formosapublisher.org/index.php/fjas/article/view/13530