Siregar H, Hati RP, Fauzi Yarlis Y. The Influence of Understanding Taxation and Tax Sanctions on MSME Taxpayer Compliance in Bengkong District. IIJSE [Internet]. 13May2024 [cited 16May2026];7(2):2977-93. Available from: https://e-journal.uac.ac.id/index.php/iijse/article/view/4158