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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 [Internet]. 2022 Oct. 30 [cited 2025 Jan. 31];2(5):883-98. Available from: https://radjapublika.com/index.php/IJEBAS/article/view/456