Hernando R, Mansur F, Prasetyo E. KEPATUHAN WAJIB PAJAK UMKM : PERAN SANKSI PAJAK SEBAGAI MODERASI: MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX SANCTIONS AS MODERATION. CURRENT [Internet]. 2022Dec.5 [cited 2024Apr.19];3(3):278-93. Available from: https://current.ejournal.unri.ac.id/index.php/jc/article/view/278