Pengaruh insentif pajak dan layanan pajak terhadap persepsi dan kepatuhan wajib pajak . Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 5, n. 12, 2023. DOI: 10.55904/5sp29551. Disponível em: https://journal.ikopin.ac.id/index.php/fairvalue/article/view/3583. Acesso em: 24 oct. 2026.