Kusmayasari D, Hadi A, Hanjaya YK, Rosyida IA. Literacy And Sanctions Predict Land Tax Compliance Without Digitalization Moderation Support: Literasi Dan Sanksi Memprediksi Kepatuhan Pajak Bumi Tanpa Dukungan Moderasi Digitalisasi. acopen [Internet]. 2026 Jun. 19 [cited 2026 Jun. 22];11(1):10.21070/acopen.11.2026.14692. Available from: https://acopen.umsida.ac.id/index.php/acopen/article/view/14692