Anisa, Nur, and Zaki Fakhroni. “The Effect of Understanding Tax Regulations on Taxpayer Compliance With the Business Development Service Program As a Moderation Variable”. Journal of Accounting and Taxation 5, no. 1 (January 31, 2025): 1 - 12. Accessed October 8, 2026. https://journal.jis-institute.org/index.php/jat/article/view/2514.