ANORAGA, Adhi; MUSLIM, Sabarudin. The Influence of Taxation Knowledge, Tax Officer Services, and Implementation of E-Filing on Taxpayer Compliance With Tax Sanctions as a Moderation Variable (Empirical Study on Individual Taxpayers at Kpp Pratama Jakarta Gambir Satu in 2023). Jurnal Ilmu Ekonomi dan Sosial (JIES), Jakarta, Indonesia, v. 13, n. 2, p. 189–215, 2025. DOI: 10.22441/jies.v13i2.32528. Disponível em: https://training-ojs3-publikasi.mercubuana.ac.id/index.php/jies/article/view/32528. Acesso em: 28 may. 2026.