Ameliya SR, 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. ijler [Internet]. 2026 Jul. 25 [cited 2026 Oct. 7];21(3):10.21070/ijler.v21i3.1711. Available from: https://ijler.umsida.ac.id/index.php/ijler/article/view/1711