AMELIYA, S. R.; ERNANDI, H. Tax Understanding Sanctions and Moderating Awareness Drive MSME Taxpayer Compliance Over CoreTax: Pemahaman Sanksi dan Moderasi Kesadaran Mendorong Kepatuhan Wajib Pajak UMKM Dibandingkan CoreTax. Indonesian Journal of Law and Economics Review, [S. l.], v. 21, n. 3, p. 10.21070/ijler.v21i3.1711, 2026. DOI: 10.21070/ijler.v21i3.1711. Disponível em: https://ijler.umsida.ac.id/index.php/ijler/article/view/1711. Acesso em: 7 oct. 2026.