Kusmayasari, D., Hadi, A., Hanjaya, Y.K. and Rosyida, I.A. 2026. Literacy And Sanctions Predict Land Tax Compliance Without Digitalization Moderation Support: Literasi Dan Sanksi Memprediksi Kepatuhan Pajak Bumi Tanpa Dukungan Moderasi Digitalisasi. Academia Open. 11, 1 (Jun. 2026), 10.21070/acopen.11.2026.14692. DOI:https://doi.org/10.21070/acopen.11.2026.14692.