Sandra, Novia Ayu, dan Saiful Anwar. “The Effect of Tax Sanctions on Taxpayer Compliance with Services as a Moderating Variable”. Sustainable Business Accounting and Management Review 3, no. 3 (September 30, 2021): 1–10. Diakses November 13, 2026. https://dhsjournal.id/index.php/SBAMR/article/view/45.