The Influence of Tax Collection and Tax Audit on Taxpayer Compliance with Tax Sanctions as a Moderating Variable in Padang City: Pengaruh Pengumpulan Pajak dan Audit Pajak terhadap Kepatuhan Wajib Pajak terhadap Sanksi Pajak sebagai Variabel Moderasi di Kota Padang. (2025). Jurnal Perilaku Bisnis Kontemporer, 2(3), 131-141. https://doi.org/10.62769/xv490s21