khoirina farina. the The Influence Of Tax Sanctions, Motivation, Socialization, And Implementation E-Filing On The Compliance Of UMKM Taxpayer : MSME Taxpayer Compliance, Tax Sanctions, Motivation, Socialization, Implementation of e-filing . ASS [Internet]. 2024 Mar. 6 [cited 2025 Aug. 31];1(1):1-11. Available from: https://adpebipublishing.com/index.php/AICMEST/article/view/380