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Ardiantari, R. and Sriyono, S. 2023. The Effect of Changes in Tax Rates, Tax Calculation Methods and Modernization of the Tax System on Taxpayer Compliance with MSMEs in Sidoarjo City. Academia Open. 8, (Jun. 2023), 10.21070/acopen.8.2023.3536. DOI:https://doi.org/10.21070/acopen.8.2023.3536.