Afdal, A.; Satriawan, B. .; Robin, R.; Irfan, I.; Khaddafi, M. . THE EFFECT OF UNDERSTANDING TAX REGULATIONS, UNDERSTANDING TAX ACCOUNTING, AND APPLICATION OF MODERN TAX ADMINISTRATION SYSTEM ON TAXPAYER COMPLIANCE WITH PERSONAL PERSONS WITH TAXATION SANCTIONS AS MODERATING VARIABLES: SURVEY ON INDIVIDUAL TAXPAYERS REGISTERED AT KPP PRATAMA BATAM SELATAN. IJEBAS 2022, 2, 883-898.