Wahyuningsih, Suci, dan Retno Muslinawati. “When Fear Outweighs Knowledge: Tax Sanctions, Government Service, and Tax Compliance among Savings and Loan Cooperatives”. Public Management and Accounting Review 7, no. 2 (Juli 30, 2026): 86–103. Diakses Oktober 28, 2026. https://www.dhsjournal.id/index.php/PMAR/article/view/268.