Ellawule, Abdulhamid, Umar Aliyu Aliyu, and Idriss Saidu Lampo. 2025. “EFFECT OF PRESUMPTIVE INCOME TAX ON MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) TAX COMPLIANCE IN BAUCHI STATE, NIGERIA”. Gusau Journal of Accounting and Finance 6 (3):138-47. https://doi.org/10.57233/gujaf.v6i3.11.