FARIS RAMADHAN; ETTY SRI WAHYUNI; MERCY REYNE MARLINA TIRAYOH; BENNI SUMARMAN; BASRI. THE EFFECT OF TAX AWARENESS AND PERCEIVED EQUITY ON TAX COMPLIANCE OF DIGITAL ECONOMY ACTORS IN BATAM: THE MODERATING ROLE OF VAT ON ELECTRONIC TRANSACTION (PPN PMSE) COLLECTION POLICY. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), [S. l.], v. 6, n. 2, p. 530–540, 2026. Disponível em: https://radjapublika.com/index.php/IJEBAS/article/view/5510. Acesso em: 30 apr. 2026.