“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 2, no. 3 (August 26, 2025): 131–141. Accessed June 21, 2026. https://journal.sumaterascientist.id/index.php/JUBIKO/article/view/42.