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. Jurnal Perilaku Bisnis Kontemporer, [S. l.], v. 2, n. 3, p. 131–141, 2025. DOI: 10.62769/xv490s21. Disponível em: https://journal.sumaterascientist.id/index.php/JUBIKO/article/view/42.. Acesso em: 7 may. 2026.