Hakim, L., Mahwiyah, M., & Lestari, D. P. (2026). The Effect of Tax Understanding and Tax Sanctions on Taxpayer Compliance at KPP Pratama Ciawi (A Case Study on Micro, Small, and Medium Enterprises in Ciomas District). MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi, 4(03), 420–431. Retrieved from https://jurnal.seaninstitute.or.id/index.php/marekonomi/article/view/841