“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): 131-41. https://doi.org/10.62769/xv490s21.