Ratnawati, Vince, Rusli Rusli, and Nita Wahyuni. “Investigating of Factors Affecting Tax Payers Compliance: The Moderating Role of Tax Authorities’ Moral Obligations”. Archives of Business Research 9, no. 8 (September 4, 2021): 190–201. Accessed June 18, 2026. https://scholarpublishing.org/journals/index.php/ABR/article/view/9765.