Anoraga A, Muslim S. 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). JIES [Internet]. 2025 Sep. 1 [cited 2026 May 28];13(2):189-215. Available from: https://training-ojs3-publikasi.mercubuana.ac.id/index.php/jies/article/view/32528