Hutagaol, Parulian, and Se Tin Se Tin. “The Compliance of MSME Taxpayers With Tax Socialization As A Moderating Variable”. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) 7, no. 2 (April 10, 2026). Accessed April 15, 2026. http://114.7.153.31/index.php/jafta/article/view/11899.