AFDAL, Afdal; SATRIAWAN, Bambang; ROBIN, Robin; IRFAN, Irfan; KHADDAFI, Muammar. 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. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), [S. l.], v. 2, n. 5, p. 883–898, 2022. DOI: 10.54443/ijebas.v2i5.456. Disponível em: https://radjapublika.com/index.php/IJEBAS/article/view/456. Acesso em: 28 apr. 2026.