KUSMAYASARI, D.; HADI, A.; HANJAYA, Y. K.; ROSYIDA, I. A. Literacy And Sanctions Predict Land Tax Compliance Without Digitalization Moderation Support: Literasi Dan Sanksi Memprediksi Kepatuhan Pajak Bumi Tanpa Dukungan Moderasi Digitalisasi. Academia Open, [S. l.], v. 11, n. 1, p. 10.21070/acopen.11.2026.14692, 2026. DOI: 10.21070/acopen.11.2026.14692. Disponível em: https://acopen.umsida.ac.id/index.php/acopen/article/view/14692. Acesso em: 22 jun. 2026.