Maulana W, Andrianingsih V. Moderate Impact of Tax Understanding on The Effect of Theory Planned of Behavior on Taxpayer Compliance of Pamekasan MSMEs. JC [Internet]. 2023Jan.19 [cited 2024Nov.23];14(1):9-18. Available from: https://journal.ikopin.ac.id/index.php/coopetition/article/view/2606