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. j.Perilaku Bisnis Kontemporer [Internet]. 2025 Aug. 26 [cited 2026 May 7];2(3):131-4. Available from: https://journal.sumaterascientist.id/index.php/JUBIKO/article/view/42