HERNANDO, Riski; MANSUR, Fitrini; PRASETYO, Eko. KEPATUHAN WAJIB PAJAK UMKM : PERAN SANKSI PAJAK SEBAGAI MODERASI: MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX SANCTIONS AS MODERATION. CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, [S. l.], v. 3, n. 3, p. 278–293, 2022. DOI: 10.31258/current.3.3.278-293. Disponível em: https://current.ejournal.unri.ac.id/index.php/jc/article/view/278. Acesso em: 8 sep. 2024.