BIDIN, Z.; ABDUL-JABBAR, H.; ABDUL AZIZ, S. COMPLIANCE CHALLENGES OF SMES: KEY AREAS OF DIFFICULTIES IN SALES AND SERVICE TAX 2.0. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES), [S. l.], v. 8, n. 27, p. 138–152, 2026. DOI: 10.35631/AIJBES.827011. Disponível em: https://gaexcellence.com/aijbes/article/view/7086. Acesso em: 16 mar. 2026.