Wahyuningsih, Suci, and Retno Muslinawati. “When Fear Outweighs Knowledge: Tax Sanctions, Government Service, and Tax Compliance Among Savings and Loan Cooperatives”. Public Management and Accounting Review 7, no. 2 (July 30, 2026): 86–103. Accessed September 21, 2026. https://dhsjournal.id/index.php/PMAR/article/view/268.